When the date of completion of service is 10th November and the date of invoice is 20th November and 50% of the payment is received on 30th November and the balance on 10th December, the point of taxation is:

CS Executive · Tax Laws and Practice · PYQS · June 2017
When the date of completion of service is 10th November and the date of invoice is 20th November and 50% of the payment is received on 30th November and the balance on 10th December, the point of taxation is:
(A) 10th November
(B) 20th November
(C) 30th November
(D) 10th December on full payment of the bill

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Service Tax

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