TMI BlogSB Cess applicableX X X X Extracts X X X X X X X X Extracts X X X X ..... SB Cess applicable X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2015 if service provider raised invoice before 15.11.2015 and we accounting before 15.11.2015 but we made payment after 15.11.2015 in that case SBC will attract in this transaction ? Regards Swapn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eswar Reply By saket s: The Reply: SBC will not attracted in this case. Reply By Ganeshan Kalyani: The Reply: Whether the service falls under reverse charge. If yes, then SBC will become applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the point of taxation is the date of payment to service provider and since you have made payment after 15.11.2015 SBC is applicable. Further if you are availed service other than those covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er reverse charge then SBC will not be applicable as service availed and invoice raised both are before 15.11.2015. Reply By MARIAPPAN GOVINDARAJAN: The Reply: The FAQ on SBC released by the Board wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll clarify your doubts. Reply By YAGAY AND SUN: The Reply: We endorse the view of Mr. Saket and Mr. Ganeshan in this regard. Reply By Ganeshan Kalyani: The Reply: Thanks for appraising our reply / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efforts. X X X X Extracts X X X X X X X X Extracts X X X X
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