Point of taxation

This query is : Resolved

vinay (Querist)
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13 March 2013 Dear All,

We have received a service in the year 2009 at that time it was not taxable but service provider has not generated invoice at that time, presently service tax is applicable on that service and service provider is asking that i will charge service tax in the invoice.
Kindly let me know that service tax will be applicable on that service or not.

Regards
Vinay

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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14 March 2013 This is illogical query. No authority will aceept it that bill could not be issued for that service which was provided in 2009 (four years ago) when this service was not taxable.
As per service tax rules 4A, a bill must be issued with in 30 days from the date completion of service. Your service provider is very correct service tax will be applicable.

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Thanks.
Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402