https://www.taxtmi.com/article/detailed?id=1218 The Point of Taxation Rules fix the taxable point at the earliest of the time the service is provided or to be provided, the date an invoice is issued, or the date a payment is received; advances are taxed on receipt and special treatment applies to invoice receipt/payment for certain taxable services. This framework can create tax obligations before actual performance or receipt, affecting phased development, product delivery, cross-border export treatment, and requiring strict documentary proof of invoice receipt and payments. en-us Mon, 21 Mar 2011 11:44:10 +0530 Mon, 21 Mar 2011 11:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1218 The Point of Taxation Rules fix the taxable point at the earliest of the time the service is provided or to be provided, the date an invoice is issued, or the date a payment is received; advances are taxed on receipt and special treatment applies to invoice receipt/payment for certain taxable services. This framework can create tax obligations before actual performance or receipt, affecting phased development, product delivery, cross-border export treatment, and requiring strict documentary proof of invoice receipt and payments. Articles Service Tax Mon, 21 Mar 2011 11:44:10 +0530 https://www.taxtmi.com/article/detailed?id=1218