https://www.taxtmi.com/forum/issue?id=4981 Where security services were supplied before a notification but invoiced before that notification, the invoice date is the point of taxation and reverse charge will not apply even if payment occurs after the notification; if the invoice is raised after the notification, the invoice date governs and the service recipient may be liable under reverse charge for the invoice period without splitting liability between pre and post notification service. en-us Mon, 26 Nov 2012 12:07:31 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4981 Where security services were supplied before a notification but invoiced before that notification, the invoice date is the point of taxation and reverse charge will not apply even if payment occurs after the notification; if the invoice is raised after the notification, the invoice date governs and the service recipient may be liable under reverse charge for the invoice period without splitting liability between pre and post notification service. Discussion-Forum Service Tax Mon, 26 Nov 2012 12:07:31 +0530 https://www.taxtmi.com/forum/issue?id=4981