Applicable of service tax on construction business

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 January 2017 Sir we have sold office to Mr XYZ on 15.1.17 for Rs 60,00,000/-. So far we have received Rs 50 lacs as advance from the party in 31.12.16. We have collected Service on Advance Rs 50 lacs @ 4.5% ie Rs 2,25,000 + Rs 45,000/- ( On Bal Rs 10 lacs) . We have paid Service tax on 5.1.17 Rs 2,25,000/-. My query is whether the Service on bal Rs 10 lacs @ 4.5% ie Rs 45,000/- to be paid before 5.1.17 or 5.2.17 ( because we have received full payment of Service tax but Bal amt Rs 10 lacs not yet received.Please advise.

Payment receipts for Service tax collected issued to party But D/note for 2,25,000/0 issued to party in Dec,16