https://www.taxtmi.com/article/detailed?id=5358 Point of taxation in service tax is governed by the Point of Taxation Rules, 2011 which make the earliest of the date of provision, the date of invoice, or the date of payment the point of taxation. Judicial authorities hold that the taxable event is the rendering of service and that the rate and liability are determined by the time of provision; invoices raised before a rate change fix the point of taxation when payment follows, and belated payments do not alter the rate applicable at provision. en-us Thu, 21 Nov 2013 10:10:29 +0530 Thu, 21 Nov 2013 10:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5358 Point of taxation in service tax is governed by the Point of Taxation Rules, 2011 which make the earliest of the date of provision, the date of invoice, or the date of payment the point of taxation. Judicial authorities hold that the taxable event is the rendering of service and that the rate and liability are determined by the time of provision; invoices raised before a rate change fix the point of taxation when payment follows, and belated payments do not alter the rate applicable at provision. Articles Service Tax Thu, 21 Nov 2013 10:10:29 +0530 https://www.taxtmi.com/article/detailed?id=5358