Service tax rate change - how to implement

Professional updates:
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How change in Service Tax rate should be tackled.--

Please keep in mind the following and prepare yourself accordingly:

1. Service Provision is complete till 31.05.2015 and Invoice raised till 31.05.2015 but Payment received on or after 01.06.2015- 12.36% applicable.

2. Service complete till 31.05.2015, Invoice raised on or after 01.06.2015 but Payment is received till 31.05.2015 - 12.36%

3. Service Provision complete till 31.05.2015 and Invoice raised on or after 01.06.2015 and Payment also received after 01.06.2015- 14%

4. Invoice raised till 31.05.2015 in advance and some part of total consideration has been paid till 31.05.2015 but Service Provision is being done on or after 01.06.2015 -12.36% for such part payment, 14% for balance to be recd.

5. Entire consideration received till 31.05.2015 but no invoice raised till 31.05.2015 and no service provided -14%

6. Even if entire service has been provided on or after 01.06.2015 but both payment as well as invoicing has been done till 31.05.2015 then -12.36

The simple method- there are three parameters-1. Service provided 2. Payment received 3. Invoice raised. If two parameters before 1.6.2015 then old rate. If two after 1.6.2015 then new rate.

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