TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding the Point of Taxation Rules, 2011: Key Timings for Service Tax Liability and Exceptions Explained.</h1> The Point of Taxation Rules, 2011, determine the timing for tax liability on services. The point of taxation is generally when an invoice is issued. If the invoice is not timely, it defaults to the service completion date. If payment is received before invoicing, the taxation point is upon receipt. For continuous services, taxation is based on contractually defined events. If payment exceeds the invoice by up to one thousand rupees, the service provider can choose the taxation point. Advances are taxed upon receipt. These rules ensure clarity on when service tax is due.
TaxTMI 
TaxTMI 
