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of <h1>Amendment to Point of Taxation Rules, 2011: Consulting Engineering Services Now Taxed on Receipt Basis, Effective July 1, 2011</h1> The Central Government has amended the Point of Taxation Rules, 2011, through Notification No. 41/2011-ST dated June 27, 2011, to expand the services subject to service tax on a receipt basis, specifically including consulting engineering services. This amendment, effective from July 1, 2011, modifies Rule 7 by inserting a reference to sub-rule (g) before sub-rule (p). The amendment is enacted under the authority of the Finance Act, 1994, and aims to align tax collection with public interest considerations.
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