https://www.taxtmi.com/forum/issue?id=1417 The decisive factor is the time at which the service is rendered, not the act of issuing a bill; parties must consult the contract to determine when performance is treated as occurring. If the contract deems rendering at the end of the quarter, the rate applicable at that time applies; if rendering is at the start of the period, the earlier rate applies. For continuous-period services, tax must be allocated on a proportionate basis. en-us Fri, 14 Aug 2009 09:06:19 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1417 The decisive factor is the time at which the service is rendered, not the act of issuing a bill; parties must consult the contract to determine when performance is treated as occurring. If the contract deems rendering at the end of the quarter, the rate applicable at that time applies; if rendering is at the start of the period, the earlier rate applies. For continuous-period services, tax must be allocated on a proportionate basis. Discussion-Forum Service Tax Fri, 14 Aug 2009 09:06:19 +0530 https://www.taxtmi.com/forum/issue?id=1417