Telecommunication Service, and Works contract Service, have been specified as Continuous Service for the purpose of POT (point of taxation Rules, 2011) - 28/2011 – Service Tax - Service Tax
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Continuous supply classification of telecommunication and works-contract service portions alters point-of-taxation treatment under service tax rules. Telecommunication service and the service portion in execution of a works contract are notified to be treated as continuous supply for purposes of the Point of Taxation Rules, 2011, thereby fixing the point-of-taxation treatment for these taxable services under the Finance Act and the said rules.
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.
Continuous supply classification of telecommunication and works-contract service portions alters point-of-taxation treatment under service tax rules.
Telecommunication service and the service portion in execution of a works contract are notified to be treated as continuous supply for purposes of the Point of Taxation Rules, 2011, thereby fixing the point-of-taxation treatment for these taxable services under the Finance Act and the said rules.
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