https://www.taxtmi.com/article/detailed?id=6270 A statutory provision fixes the applicable service tax rate as the rate in force when a service is provided or agreed to be provided, while the Point of Taxation Rules determine when a service is deemed provided and often apply the changed rate based on invoice issuance or payment timing; the deletion of a rule cross referencing rate timing has produced a conflict between statutory rate timing and rule based invoice/payment timing, generating ambiguity that requires administrative clarification. en-us Fri, 22 May 2015 22:52:20 +0530 Fri, 22 May 2015 22:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6270 A statutory provision fixes the applicable service tax rate as the rate in force when a service is provided or agreed to be provided, while the Point of Taxation Rules determine when a service is deemed provided and often apply the changed rate based on invoice issuance or payment timing; the deletion of a rule cross referencing rate timing has produced a conflict between statutory rate timing and rule based invoice/payment timing, generating ambiguity that requires administrative clarification. Articles Service Tax Fri, 22 May 2015 22:52:20 +0530 https://www.taxtmi.com/article/detailed?id=6270