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    <description>Point of taxation for imported services under Rule 7 of the Point of Taxation Rules, 2012 (amended): the service receiver&#039;s liability is on a payment basis, but if payment is not made within six months from the invoice date the liability is treated as arising from the invoice date; for associate enterprises liability arises at the earlier of payment or crediting.</description>
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      <law>Service Tax</law>
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