https://www.taxtmi.com/manuals?id=697 A service is taxable only if it is provided or agreed to be provided, in the taxable territory, and not specified in the negative list. "Agreed to be provided" makes advances and retained cancellation amounts taxable. Point of taxation follows the Point of Taxation Rules, 2011-primarily invoice issuance, completion where invoice is delayed, or receipt of payment. Place of provision rules and the negative list determine territorial and categorical exclusions, and specified exemptions and a turnover threshold exclude some suppliers. en-us Thu, 28 Jun 2012 12:25:00 +0530 Wed, 11 Oct 2023 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=697 A service is taxable only if it is provided or agreed to be provided, in the taxable territory, and not specified in the negative list. "Agreed to be provided" makes advances and retained cancellation amounts taxable. Point of taxation follows the Point of Taxation Rules, 2011-primarily invoice issuance, completion where invoice is delayed, or receipt of payment. Place of provision rules and the negative list determine territorial and categorical exclusions, and specified exemptions and a turnover threshold exclude some suppliers. Manuals Service Tax Thu, 28 Jun 2012 12:25:00 +0530 https://www.taxtmi.com/manuals?id=697