https://www.taxtmi.com/article/detailed?id=1375 Point of taxation is generally the time the invoice is issued, but if no invoice is issued within fourteen days of completion, the tax point is the date of completion; payments received earlier fix the tax point to that extent. The department clarified that completion of service includes necessary auxiliary activities (e.g., measurement, quality testing) that enable the provider to determine value and issue the invoice, while excluding flimsy or irrelevant grounds for delay; this approach also applies to continuous supplies. en-us Tue, 02 Aug 2011 13:44:03 +0530 Tue, 02 Aug 2011 13:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1375 Point of taxation is generally the time the invoice is issued, but if no invoice is issued within fourteen days of completion, the tax point is the date of completion; payments received earlier fix the tax point to that extent. The department clarified that completion of service includes necessary auxiliary activities (e.g., measurement, quality testing) that enable the provider to determine value and issue the invoice, while excluding flimsy or irrelevant grounds for delay; this approach also applies to continuous supplies. Articles Service Tax Tue, 02 Aug 2011 13:44:03 +0530 https://www.taxtmi.com/article/detailed?id=1375