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    <title>Service tax payment on works contract under reverse charge method.</title>
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    <description>Where the point of taxation and whole tax liability for services were determined and affixed before the change in law, the reverse charge mechanism does not apply and later payments do not create additional liability; invoice timing and accounting within the prescribed period are relevant for demonstrating that liability was fixed under the prior provisions.</description>
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      <description>Where the point of taxation and whole tax liability for services were determined and affixed before the change in law, the reverse charge mechanism does not apply and later payments do not create additional liability; invoice timing and accounting within the prescribed period are relevant for demonstrating that liability was fixed under the prior provisions.</description>
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