Service tax point of taxation

CA Ramsai N (Fresher) (594 Points)

03 December 2012  

Hai............

I ve a doubt regarding Point of Taxation of service tax.

Details:

Invoice was raised on 30.04.2009 and service tax amount is Rs.50,000 and the same was not realised till date

Service tax amount was not paid to department by that time(30.04.2009) since service tax payable on actual receipt basis.

The invoice amount was not realised till date.

When i've to pay the service tax on above invoice.

 

Thanks in advance