https://www.taxtmi.com/article/detailed?id=1230 Point of taxation fixes when a service is deemed provided for service tax, using provision as baseline but treating issuance of invoice or receipt of payment (including advances) as the operative point if earlier. Continuous supply requires a contract exceeding three months or governmental notification and treats periodic liabilities separately per contractual payment dates. Change-of-rate rules, associated-enterprise rules (earliest of invoice, payment, or accounting entry), reverse-charge timing, and separate treatment for payments relating to intellectual property are specified. en-us Wed, 30 Mar 2011 09:21:18 +0530 Wed, 30 Mar 2011 09:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1230 Point of taxation fixes when a service is deemed provided for service tax, using provision as baseline but treating issuance of invoice or receipt of payment (including advances) as the operative point if earlier. Continuous supply requires a contract exceeding three months or governmental notification and treats periodic liabilities separately per contractual payment dates. Change-of-rate rules, associated-enterprise rules (earliest of invoice, payment, or accounting entry), reverse-charge timing, and separate treatment for payments relating to intellectual property are specified. Articles Service Tax Wed, 30 Mar 2011 09:21:18 +0530 https://www.taxtmi.com/article/detailed?id=1230