https://www.taxtmi.com/article/detailed?id=1435 Point of Taxation rules fix service tax liability at the earlier of invoice issuance, payment receipt, or receipt of advance, with distinct sequencing around rate changes and special rules for continuous supplies, specified persons and intellectual property payments; transitional exclusions and CENVAT credit adjustments (including reverse-charge and non-payment reversals) also apply. en-us Thu, 22 Sep 2011 18:58:44 +0530 Thu, 22 Sep 2011 18:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1435 Point of Taxation rules fix service tax liability at the earlier of invoice issuance, payment receipt, or receipt of advance, with distinct sequencing around rate changes and special rules for continuous supplies, specified persons and intellectual property payments; transitional exclusions and CENVAT credit adjustments (including reverse-charge and non-payment reversals) also apply. Articles Service Tax Thu, 22 Sep 2011 18:58:44 +0530 https://www.taxtmi.com/article/detailed?id=1435