When rendering of service was completed on 15th July, 2014; the invoice was raised on 25th August, 2014 and the payment was received on 31st August, 2014, the point of taxation will be

CS Executive · Tax Laws and Practice · PYQS · December 2015
When rendering of service was completed on 15th July, 2014; the invoice was raised on 25th August, 2014 and the payment was received on 31st August, 2014, the point of taxation will be
(A) 15th July, 2014
(B) 25th August, 2014
(C) 31st August, 2014
(D) 30th September, 2014.

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Service Tax

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