Applicability of krishi kalyan cess

As per the new service tax guidelines Krishi Kalyan Cess is being applicable from 1st June 2016 . As per the guidelines the service tax rate shall increase from 14.5% to 15% . Is the Krishi Kalayn Tax is applicable on billing or debtors also . Suppose i have a debtor of Rs 100000/- on Brokerage Income as on 31st may 2016 and I issued a bill for Rs 50000/- to same client on ist june charging 15% service tax rate . The client will makes a total payment of both the amounts on 10th of July . Is the client laible to pay .5% Krishi Kalyan Cess on Rs 1 lakh also . Please advise