https://www.taxtmi.com/article/detailed?id=1226 Point of Taxation Rules, 2011 designate the point of taxation as the earliest of: the date the service is provided or to be provided, the date of issue of the invoice, or the date of receipt of payment; the applicable service tax rate is the rate prevailing at that deemed point. The Rules and consequential amendments to Service Tax Rules, 1994 govern change-of-rate situations, new services, continuous supplies, associated enterprises, imports of services and IPR receipts, and include transitional savings for invoices issued before commencement. en-us Mon, 28 Mar 2011 16:08:10 +0530 Mon, 28 Mar 2011 16:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1226 Point of Taxation Rules, 2011 designate the point of taxation as the earliest of: the date the service is provided or to be provided, the date of issue of the invoice, or the date of receipt of payment; the applicable service tax rate is the rate prevailing at that deemed point. The Rules and consequential amendments to Service Tax Rules, 1994 govern change-of-rate situations, new services, continuous supplies, associated enterprises, imports of services and IPR receipts, and include transitional savings for invoices issued before commencement. Articles Service Tax Mon, 28 Mar 2011 16:08:10 +0530 https://www.taxtmi.com/article/detailed?id=1226