https://www.taxtmi.com/forum/issue?id=3243 Timing of service tax liability is governed by the Point of Taxation Rules, 2011, which make service tax payable at the earlier of issuance of a bill or receipt of payment; taxpayers must apply this earlier-of-billing-or-receipt test to determine the moment of tax liability and compliance timing. en-us Mon, 01 Aug 2011 18:56:21 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3243 Timing of service tax liability is governed by the Point of Taxation Rules, 2011, which make service tax payable at the earlier of issuance of a bill or receipt of payment; taxpayers must apply this earlier-of-billing-or-receipt test to determine the moment of tax liability and compliance timing. Discussion-Forum Service Tax Mon, 01 Aug 2011 18:56:21 +0530 https://www.taxtmi.com/forum/issue?id=3243