Krishi Kalyan Cess Not Leviable if POT of Service Fall on or before 31-05-2016 CBEC vide Notification No. 35/2016-Service Tax dated June 23, 2016 has clarified that Krishi Kalyan Cess Not Leviable if Point of Taxation of Service fall on or before 31-05-2016. Meaning thereby taxable services with respect to which the invoice for the service has been issued on or before the 31st May, 2016,and the provision of service has been completed. Krishi Kalyan Cess Applicable on all Taxable Services w.e.f. 01-06-2016 Accounting Code for Payment of Krishi Kalyan Cess Government of India Ministry of Finance (Department of Revenue) Notification No. 35/2016-Service Tax New Delhi Dated: June
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