The date of completion of a service is 10th April, 2013 and the date of invoice of service is 20th April, 2013. Date of payment of service tax is 30th April, 2013. From the above, the point of taxation will be —

CS Executive · Tax Laws and Practice · PYQS · December 2014
The date of completion of a service is 10th April, 2013 and the date of invoice of service is 20th April, 2013. Date of payment of service tax is 30th April, 2013. From the above, the point of taxation will be —
(A) 10th April, 2013
(B) 20th April, 2013
(C) 30th April, 2013
(D) 1st April, 2013.

Answer & Explanation:

Correct Answer: Option (B)

Correct answer: (B) 20th April, 2013. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Service Tax

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