Amends point of taxation rules, 2011, to expand the services on which service tax to be paid on receipt basis - Consulting Engineer - 41/2011 - Service Tax

Point of Taxation rules expanded to treat consulting engineer services as taxable on receipt basis altering tax payment timing.

The Point of Taxation Rules, 2011 are amended by inserting a bracketed letter '(g)' before '(p)' in Rule 7(c) to expand services taxable on a receipt basis, specifically covering consulting engineer services; the amendment is notified under the Finance Act and takes effect from the first day of July, 2011.