https://www.taxtmi.com/forum/issue?id=109558 Provisional payment under Rule 6(4) allows a taxpayer to notify the Range Superintendent when exact service tax liability cannot be determined; the Superintendent may require provisional payments based on past payments with final assessment and refund or additional payment (with interest) later. The Point of Taxation guidance treats completion as including necessary auxiliary activities enabling invoicing, but ordinary attendance reports are unlikely to qualify as such, limiting reliance on that concession for delayed billing. en-us Fri, 18 Dec 2015 10:03:58 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109558 Provisional payment under Rule 6(4) allows a taxpayer to notify the Range Superintendent when exact service tax liability cannot be determined; the Superintendent may require provisional payments based on past payments with final assessment and refund or additional payment (with interest) later. The Point of Taxation guidance treats completion as including necessary auxiliary activities enabling invoicing, but ordinary attendance reports are unlikely to qualify as such, limiting reliance on that concession for delayed billing. Discussion-Forum Service Tax Fri, 18 Dec 2015 10:03:58 +0530 https://www.taxtmi.com/forum/issue?id=109558