https://www.taxtmi.com/article/detailed?id=6178 Amendment making manpower and security services subject to full reverse charge from 01-04-2015 moves provider-borne tax to the service recipient and creates transitional conflicts under the Point of Taxation Rules: general POT is invoice or payment (earlier), but reverse charge is governed by Rule 7 (payment date), with Rule 3 displacing Rule 7 if payment is delayed beyond three months. This timing interplay can cause disputes over whether 25% remains provider-liable or 100% becomes recipient-liable for transactions spanning the amendment. A practical mitigation is obtaining supplier declarations accepting liability for pre-amendment provider share so recipients can apply 75% reverse charge on pre-amendment bills. en-us Sat, 28 Mar 2015 07:05:57 +0530 Sat, 28 Mar 2015 07:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6178 Amendment making manpower and security services subject to full reverse charge from 01-04-2015 moves provider-borne tax to the service recipient and creates transitional conflicts under the Point of Taxation Rules: general POT is invoice or payment (earlier), but reverse charge is governed by Rule 7 (payment date), with Rule 3 displacing Rule 7 if payment is delayed beyond three months. This timing interplay can cause disputes over whether 25% remains provider-liable or 100% becomes recipient-liable for transactions spanning the amendment. A practical mitigation is obtaining supplier declarations accepting liability for pre-amendment provider share so recipients can apply 75% reverse charge on pre-amendment bills. Articles Service Tax Sat, 28 Mar 2015 07:05:57 +0530 https://www.taxtmi.com/article/detailed?id=6178