https://www.taxtmi.com/forum/issue?id=109130 Point of taxation under reverse charge is the date of payment by the service receiver to the provider; if payment is not made within three months of the invoice the point of taxation is the day after that period. For associated enterprises with providers outside India the point is the earlier of the debit in the recipient's books or the payment date. The rate and value applicable are those in force when the service is provided or agreed to be provided. en-us Mon, 07 Sep 2015 20:58:51 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109130 Point of taxation under reverse charge is the date of payment by the service receiver to the provider; if payment is not made within three months of the invoice the point of taxation is the day after that period. For associated enterprises with providers outside India the point is the earlier of the debit in the recipient's books or the payment date. The rate and value applicable are those in force when the service is provided or agreed to be provided. Discussion-Forum Service Tax Mon, 07 Sep 2015 20:58:51 +0530 https://www.taxtmi.com/forum/issue?id=109130