Service tax point of taxation

Dear Nitin 

The Point of taxation in service tax as per Rule 3 of Point of taxation Rules is the Earlier of Date of raising an Invoice or Receipt of Payment. Hence you need to discharge service tax as and when the Invoice is raised irrespective of the receipt of consideration for services provided

Ex Invoice Date  31.03.2015 

payment date 5.04.2015 

Here the Laibilty arises on 31.03.2015 and hence need to be discharged in respective due date