A small service provider completed his service on 20th August, 2015, raised invoice on 30th September, 2015 and received the amount on 10th October, 2015. The point of taxation for the service rendered is —

CS Executive · Tax Laws and Practice · PYQS · December 2016
A small service provider completed his service on 20th August, 2015, raised invoice on 30th September, 2015 and received the amount on 10th October, 2015. The point of taxation for the service rendered is —
(A) 10th October, 2015
(B) 30th September, 2015
(C) 31st August, 2015
(D) 20th August, 2015.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Service Tax

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