Regarding remittance of Service Tax on part payment received

This query is : Resolved 

24 March 2010 Dear Sir,
We have received part payment against an invoice raised.
Do we have to pay the Service Tax:
a) based on the part payment received by working back for the Service Tax,

OR

b) Liability to pay Service Tax will exist only after receiving the balance payment against the invoice.

Regards
S. Anand

24 March 2010 Option a) is correct one.



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