India Mobiles Ltd. is engaged in telecommunication service. It raised the invoice on the 10th of every month for the service rendered for the previous month. For the month of December, 2016 because of software failure th

CS Executive · Tax Laws and Practice · PYQS · June 2017
India Mobiles Ltd. is engaged in telecommunication service. It raised the invoice on the 10th of every month for the service rendered for the previous month. For the month of December, 2016 because of software failure the invoice for the month of November was raised in the month of January i.e. after 30 days. The point of taxation would be :
(A) 30th November being the date of completion of service
(B) 30th December being the 30th day after completion of service
(C) Date of receipt of payment from the customers
(D) Date of raising invoice

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Service Tax

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