Time of supply of services determines when service tax liability arises, based on invoice, payment, receipt or voucher rules.

Time of supply for services is the earliest of invoice issuance (where timely), receipt of payment, provision of service (where invoice is late), or the recipient's accounting entry when others do not apply; payment receipt is the earlier of accounting entry or bank credit. For reverse charge supplies, time of supply is the earlier of recipient's payment entry or bank debit, or the date following a specified period from supplier's invoice; if indeterminate, the recipient's books control. Vouchers follow issue or redemption rules; undeterminable cases use return filing date or tax payment date.

---

---

---