Section 13 - Time of supply of services.

Time of supply of services determines when service tax liability arises and which event triggers tax obligation.

Time of supply of services fixes tax liability at the earliest of specified events: for ordinary supplies, the earlier of invoice issuance (if within the prescribed period) or receipt of payment; if invoice is not timely, the earlier of provision of service or receipt of payment; otherwise the recipient's book entry. For reverse charge supplies, the earlier of recipient payment or the date immediately following sixty days from supplier's invoice; if indeterminate, the recipient's book entry applies. Vouchers use issue or redemption, fallback to return filing date or tax payment, and value additions by interest or penalties when received.