https://www.taxtmi.com/circulars?id=11995 Reminder notices or letters sent to policyholders for renewal premiums do not constitute invoices and do not create a point of taxation; the tax point is governed by the Point of Taxation Rules and is determined by the earlier of invoice issuance or receipt of payment, and if an invoice is issued the point of taxation must be determined accordingly. This clarification applies only to the life insurance sector. en-us Tue, 01 Jan 2013 00:00:00 +0530 Wed, 02 Jan 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11995 Reminder notices or letters sent to policyholders for renewal premiums do not constitute invoices and do not create a point of taxation; the tax point is governed by the Point of Taxation Rules and is determined by the earlier of invoice issuance or receipt of payment, and if an invoice is issued the point of taxation must be determined accordingly. This clarification applies only to the life insurance sector. Circulars Service Tax Tue, 01 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11995