https://www.taxtmi.com/forum/issue?id=106607 Advance payments to service providers are taxable and attract liability under the reverse charge mechanism because payment receipt constitutes a point of taxation; the recipient must pay service tax on advances, and may avail CENVAT credit of tax paid on advances after completion of services or upon issuance of the invoice, with taxable amounts for manpower services computed proportionately between advance and final invoice. en-us Wed, 12 Mar 2014 08:37:59 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106607 Advance payments to service providers are taxable and attract liability under the reverse charge mechanism because payment receipt constitutes a point of taxation; the recipient must pay service tax on advances, and may avail CENVAT credit of tax paid on advances after completion of services or upon issuance of the invoice, with taxable amounts for manpower services computed proportionately between advance and final invoice. Discussion-Forum Service Tax Wed, 12 Mar 2014 08:37:59 +0530 https://www.taxtmi.com/forum/issue?id=106607