https://www.taxtmi.com/forum/issue?id=107566 Rule 7 of the Point Of Taxation Rules, 2011 links service tax liability for royalty payments to the time of payment/receipt of value; thus, where the recipient is an associated enterprise as defined in section 92A of the Income Tax Act, tax is treated as exigible on payment rather than on accrual, and it is advisable to effect payment within the prescribed POTR payment window to avoid disputes. en-us Sat, 08 Nov 2014 13:06:01 +0530 Thu, 23 Jan 2025 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107566 Rule 7 of the Point Of Taxation Rules, 2011 links service tax liability for royalty payments to the time of payment/receipt of value; thus, where the recipient is an associated enterprise as defined in section 92A of the Income Tax Act, tax is treated as exigible on payment rather than on accrual, and it is advisable to effect payment within the prescribed POTR payment window to avoid disputes. Discussion-Forum Service Tax Sat, 08 Nov 2014 13:06:01 +0530 https://www.taxtmi.com/forum/issue?id=107566