https://www.taxtmi.com/forum/issue?id=108613 Applicability of service tax upon a rate change is determined by the Point of Taxation Rules, which fix tax liability by reference to the date of receipt of payment or date of issuing an invoice depending on whether payment, invoice issuance and provision of service occur before or after the change of rate. The controlling inquiry is when the invoice was issued and when payment was received relative to the effective date of the new rate; advances received before the rate change are subject to the pre change rate unless the point of taxation shifts under the Rules. en-us Sat, 16 May 2015 10:47:40 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108613 Applicability of service tax upon a rate change is determined by the Point of Taxation Rules, which fix tax liability by reference to the date of receipt of payment or date of issuing an invoice depending on whether payment, invoice issuance and provision of service occur before or after the change of rate. The controlling inquiry is when the invoice was issued and when payment was received relative to the effective date of the new rate; advances received before the rate change are subject to the pre change rate unless the point of taxation shifts under the Rules. Discussion-Forum Service Tax Sat, 16 May 2015 10:47:40 +0530 https://www.taxtmi.com/forum/issue?id=108613