https://www.taxtmi.com/news?id=1617 The Point of Taxation Rules, 2011 make the time of provision the earliest of the date services are provided or to be provided, the invoice date, and the payment date. Consequential amendments to the Service Tax Rules, 1994 move payment liability from receipt of payment to provision of service and permit tax adjustment where a service is not finally provided. en-us Mon, 28 Feb 2011 16:17:11 +0530 Mon, 28 Feb 2011 16:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=1617 The Point of Taxation Rules, 2011 make the time of provision the earliest of the date services are provided or to be provided, the invoice date, and the payment date. Consequential amendments to the Service Tax Rules, 1994 move payment liability from receipt of payment to provision of service and permit tax adjustment where a service is not finally provided. News - Mon, 28 Feb 2011 16:17:11 +0530 https://www.taxtmi.com/news?id=1617