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    <title>POT for reverse charge</title>
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    <description>Applicability of reverse charge under POT for services rendered continuously is uncertain because Rule 2&#039;s definition of continuous service is not reflected in Rules 7 and 10, and a notification limits treated continuous services to telecom and work contracts. Administrative guidance in the relevant ministry circular is indicated to be applicable in determining reverse charge treatment for other continuous services measured over time.</description>
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      <description>Applicability of reverse charge under POT for services rendered continuously is uncertain because Rule 2&#039;s definition of continuous service is not reflected in Rules 7 and 10, and a notification limits treated continuous services to telecom and work contracts. Administrative guidance in the relevant ministry circular is indicated to be applicable in determining reverse charge treatment for other continuous services measured over time.</description>
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