Liability of service receiver

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 November 2014 My company has paid Advance payment to Advocate on 20th Nov. Whether we have to pay service tax on advance payment amount through GAR-7 To Gov. ON OR BEFORE 6TH NOV. ON ADVANCE PAYMENT AMOUNT.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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20 November 2014 In this case, date of payment is the point of taxation as per Rule 3 of Point of Taxation Rules.

Accordingly service tax liability arises on 20/11 and has to be paid on or before 6th December.