Service tax - sbc applicability

This query is : Resolved

ARTHI (Querist)
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19 April 2016 Dear Friends / Experts,

Please guide me on the following, IF POSSIBLE:

Service Tax Assessee raised in the routine manner a ‘Bill on 05/11/15 for November Month Rent plus Service Tax’, BUT without SBC.

Query

Please confirm whether Swachh Bharat Cess shall apply on the said Bill or not (SBC came into effect from 15th November, 2015 only).

Your reply, please..............

Thanks in advance for possible replies from all concerned.

CA Pradeep Sharma

CA Pradeep Sharma (Expert)
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19 April 2016 As per Point of taxation rules if u have issued invoice within time specified after providing service. Then point of taxation will be time of invoice issued. Hence no require to charge SBC on such invoice