https://www.taxtmi.com/forum/issue?id=3125 Certain services-commercial or industrial construction, construction of residential complexes, and works contract service-are treated as continuous supply irrespective of duration. For continuous supplies the point of taxation is the earlier of the invoice issuance date (or completion date if invoice not issued within fourteen days) or the date when payment is received to the extent of such payment. Periodic contractual events that require payment are treated as completion dates for taxation, and any advance received fixes the point of taxation on receipt. en-us Wed, 29 Jun 2011 20:53:32 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3125 Certain services-commercial or industrial construction, construction of residential complexes, and works contract service-are treated as continuous supply irrespective of duration. For continuous supplies the point of taxation is the earlier of the invoice issuance date (or completion date if invoice not issued within fourteen days) or the date when payment is received to the extent of such payment. Periodic contractual events that require payment are treated as completion dates for taxation, and any advance received fixes the point of taxation on receipt. Discussion-Forum Service Tax Wed, 29 Jun 2011 20:53:32 +0530 https://www.taxtmi.com/forum/issue?id=3125