Transitional taxation of services applies earlier law where point of taxation arose before the appointed day. Tax liability for taxable services is determined by whether the point of taxation arose before the appointed day: if it did, tax is payable under the earlier law notwithstanding sections 13 or 14; any portion of the supply not covered by this transitional rule is taxable under the new Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional taxation of services applies earlier law where point of taxation arose before the appointed day.
Tax liability for taxable services is determined by whether the point of taxation arose before the appointed day: if it did, tax is payable under the earlier law notwithstanding sections 13 or 14; any portion of the supply not covered by this transitional rule is taxable under the new Act.
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