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Question 2
X is a consulting engineer. He has obtained service tax registration on April 3, 20XX. X has
entered into a contract with Y for provision of consulting services on April 4, 20XX. X provides
the services on April 15, 20XX but Y has communicated that he will be able to pay the
consideration only after six months owing to his poor financial condition.
X has not issued any invoice or bill for the said service as he is not sure of the requirements of
an invoice issued by a registered service tax provider. You are required to guide X with
regard to content and time of issuance of an invoice.

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Question 3
MBM Caretakers, a service tax assessee, provides the services of repair and maintenance of
electrical appliances. On April 1, 2015, it has entered into an annual maintenance contract
with P for its Air Conditioner and Washing Machine. As per the terms of contract,
maintenance services will be provided in the first week of each quarter of the financial year
2015-16 and payment for the same will also be charged quarterly after completion of such
services in each quarter. Services were provided during the year 2015-16 on April 4, July 2,
October 3, and January 3. When should MBM Caretakers issue the invoice for the services
rendered?

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.