https://www.taxtmi.com/notifications?id=23413 These rules fix the point of taxation for service tax: service is treated as provided when performed, but if an invoice is issued or payment received earlier the earlier of those events becomes the point of taxation. Advances constitute points of taxation. Special provisions address change of tax rate, continuous supplies (separate taxable periods where payments are due), associated enterprises (earlier of payment, invoice or ledger entry), and royalties or intellectual property payments (tax point on receipt or invoice). Services first made taxable are not taxed for invoices/payments completed before taxability; rules exclude invoices issued before commencement. en-us Tue, 01 Mar 2011 00:00:00 +0530 Thu, 12 Jan 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23413 These rules fix the point of taxation for service tax: service is treated as provided when performed, but if an invoice is issued or payment received earlier the earlier of those events becomes the point of taxation. Advances constitute points of taxation. Special provisions address change of tax rate, continuous supplies (separate taxable periods where payments are due), associated enterprises (earlier of payment, invoice or ledger entry), and royalties or intellectual property payments (tax point on receipt or invoice). Services first made taxable are not taxed for invoices/payments completed before taxability; rules exclude invoices issued before commencement. Notifications Service Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23413