https://www.taxtmi.com/article/detailed?id=1178 Point of taxation rules shift service tax collection toward an accrual basis by deeming the tax point as the time of service provision, or, if earlier, the date an invoice is issued or payment received; advances trigger tax on receipt. Special provisions govern changes in tax rate, continuous supplies (periodic payments treated as separately provided), associated enterprises (earliest of payment, invoice, or book entry), and royalties for intellectual property where payment arises after performance. en-us Thu, 03 Mar 2011 21:56:53 +0530 Sat, 14 Sep 2013 23:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1178 Point of taxation rules shift service tax collection toward an accrual basis by deeming the tax point as the time of service provision, or, if earlier, the date an invoice is issued or payment received; advances trigger tax on receipt. Special provisions govern changes in tax rate, continuous supplies (periodic payments treated as separately provided), associated enterprises (earliest of payment, invoice, or book entry), and royalties for intellectual property where payment arises after performance. Articles Service Tax Thu, 03 Mar 2011 21:56:53 +0530 https://www.taxtmi.com/article/detailed?id=1178