https://www.taxtmi.com/article/detailed?id=1652 Amendments refine the Point of Taxation regime by redefining change in effective rate to include changes in taxable value, expanding continuous supply to include recurrent services with periodic payment obligations, introducing a Date of Payment rule that treats the earlier of book entry or bank credit as decisive unless a change in rate intervenes, tightening invoice timing for advance receipts, and creating a residual rule empowering the Central Excise officer to determine point of taxation after reviewing accounts and evidence. en-us Mon, 19 Mar 2012 12:23:38 +0530 Mon, 19 Mar 2012 12:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1652 Amendments refine the Point of Taxation regime by redefining change in effective rate to include changes in taxable value, expanding continuous supply to include recurrent services with periodic payment obligations, introducing a Date of Payment rule that treats the earlier of book entry or bank credit as decisive unless a change in rate intervenes, tightening invoice timing for advance receipts, and creating a residual rule empowering the Central Excise officer to determine point of taxation after reviewing accounts and evidence. Articles Service Tax Mon, 19 Mar 2012 12:23:38 +0530 https://www.taxtmi.com/article/detailed?id=1652