https://www.taxtmi.com/forum/issue?id=106666 Reverse charge liability is triggered by payment to the service provider under the point-of-taxation rule; provisional bookings of invoices after the tax period but before payment do not create a reverse charge service tax obligation. The context involves manpower, work-contract and tour-operator invoices recorded provisionally in the March accounts. en-us Mon, 31 Mar 2014 19:19:11 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106666 Reverse charge liability is triggered by payment to the service provider under the point-of-taxation rule; provisional bookings of invoices after the tax period but before payment do not create a reverse charge service tax obligation. The context involves manpower, work-contract and tour-operator invoices recorded provisionally in the March accounts. Discussion-Forum Service Tax Mon, 31 Mar 2014 19:19:11 +0530 https://www.taxtmi.com/forum/issue?id=106666