https://www.taxtmi.com/article/detailed?id=5771 Rule 5 of the Point of Taxation Rules, 2011 makes invoice issuance and receipt of payment the determinative events for tax liability on newly taxable services, thereby shifting the operative date away from the taxable event of provision or completion of service established by the charging section of the Finance Act. The article argues this exceeds the rule making powers under section 94, which permit rules for collection, recovery and related matters but do not authorize recharacterising the date of levy. en-us Thu, 07 Aug 2014 12:36:36 +0530 Wed, 11 Feb 2026 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5771 Rule 5 of the Point of Taxation Rules, 2011 makes invoice issuance and receipt of payment the determinative events for tax liability on newly taxable services, thereby shifting the operative date away from the taxable event of provision or completion of service established by the charging section of the Finance Act. The article argues this exceeds the rule making powers under section 94, which permit rules for collection, recovery and related matters but do not authorize recharacterising the date of levy. Articles Service Tax Thu, 07 Aug 2014 12:36:36 +0530 https://www.taxtmi.com/article/detailed?id=5771