https://www.taxtmi.com/forum/issue?id=632 The point of taxability is the receipt of money for provision of services; new levies create a service tax liability for the proportionate period after their introduction regardless of billing or receipt timing. For services already taxable, amounts reported and taxed on receipt (including advances) remain unaffected by later rate revisions or additional levies for those already-reported receipts. en-us Fri, 18 Jan 2008 17:16:20 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=632 The point of taxability is the receipt of money for provision of services; new levies create a service tax liability for the proportionate period after their introduction regardless of billing or receipt timing. For services already taxable, amounts reported and taxed on receipt (including advances) remain unaffected by later rate revisions or additional levies for those already-reported receipts. Discussion-Forum Service Tax Fri, 18 Jan 2008 17:16:20 +0530 https://www.taxtmi.com/forum/issue?id=632