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of <h1>Point of Taxation Rules, 2011: Timing for Service Tax Collection Defined Under Finance Act, 1994</h1> The Point of Taxation Rules, 2011, effective from April 1, 2011, were established by the Central Government under the Finance Act, 1994, to determine the timing for service tax collection. Key definitions include 'associated enterprises,' 'continuous supply of service,' 'invoice,' 'point of taxation,' and 'taxable service.' The rules specify that the point of taxation is generally when the service is provided, invoiced, or paid for, whichever is earlier. Special provisions address changes in tax rates, new services, continuous services, associated enterprises, and intellectual property-related payments. These rules do not apply to invoices issued before their effective date.
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