https://www.taxtmi.com/forum/issue?id=105748 Whether a service provided prior to levy but invoiced or paid after levy is taxable depends on the point of taxation. Rule 5 of the Point of Taxation Rules provides that invoices and payments made before a service becomes taxable are not subject to tax; for continuous supplies, contractual payment dates, advances, and periodic billing determine separate points of taxation, and reverse-charge supplies use invoice or payment dates. CBEC guidance limits what constitutes completion enabling invoicing. en-us Mon, 03 Jun 2013 22:29:53 +0530 Tue, 04 Jun 2013 22:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105748 Whether a service provided prior to levy but invoiced or paid after levy is taxable depends on the point of taxation. Rule 5 of the Point of Taxation Rules provides that invoices and payments made before a service becomes taxable are not subject to tax; for continuous supplies, contractual payment dates, advances, and periodic billing determine separate points of taxation, and reverse-charge supplies use invoice or payment dates. CBEC guidance limits what constitutes completion enabling invoicing. Discussion-Forum Service Tax Mon, 03 Jun 2013 22:29:53 +0530 https://www.taxtmi.com/forum/issue?id=105748