https://www.taxtmi.com/forum/issue?id=109582 Issuance of invoice after the date the service first became taxable creates SBC liability under the Point of Taxation Rule; earlier service performance or part payment does not negate SBC where invoice is issued after that cutoff. Payment timing is a relevant factual element but experts concluded SBC was rightly deposited in the reported scenario. The discussion left open the related question of which service tax rate applies when services and payments predate rate changes but invoicing follows the new tax activation. en-us Mon, 21 Dec 2015 15:24:00 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109582 Issuance of invoice after the date the service first became taxable creates SBC liability under the Point of Taxation Rule; earlier service performance or part payment does not negate SBC where invoice is issued after that cutoff. Payment timing is a relevant factual element but experts concluded SBC was rightly deposited in the reported scenario. The discussion left open the related question of which service tax rate applies when services and payments predate rate changes but invoicing follows the new tax activation. Discussion-Forum Service Tax Mon, 21 Dec 2015 15:24:00 +0530 https://www.taxtmi.com/forum/issue?id=109582