https://www.taxtmi.com/forum/issue?id=75589 Service tax on proforma invoices and work in progress is determined by the Point of Taxation Rules: payment before billing is the point of taxation, and where invoicing is not completed within the prescribed invoicing period the date of provision of service becomes the point of taxation. If a service is complete, tax is triggered even absent a timely bill; payments received before billing are taxable. The services were treated as survey/consulting rather than continuous service, so continuous service classification did not apply. en-us Mon, 22 Apr 2013 16:58:37 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=75589 Service tax on proforma invoices and work in progress is determined by the Point of Taxation Rules: payment before billing is the point of taxation, and where invoicing is not completed within the prescribed invoicing period the date of provision of service becomes the point of taxation. If a service is complete, tax is triggered even absent a timely bill; payments received before billing are taxable. The services were treated as survey/consulting rather than continuous service, so continuous service classification did not apply. Discussion-Forum Service Tax Mon, 22 Apr 2013 16:58:37 +0530 https://www.taxtmi.com/forum/issue?id=75589