https://www.taxtmi.com/article/detailed?id=6642 The author argues that levy and collection are distinct: levy depends on the charging provision that makes a service chargeable on rendition or agreed provision (including advances), while the Point of Taxation Rules only determine the administrative point for collection; therefore SBC may not be collected where it was not leviable at the trigger moment of chargeability. en-us Fri, 22 Jan 2016 09:52:25 +0530 Fri, 22 Jan 2016 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6642 The author argues that levy and collection are distinct: levy depends on the charging provision that makes a service chargeable on rendition or agreed provision (including advances), while the Point of Taxation Rules only determine the administrative point for collection; therefore SBC may not be collected where it was not leviable at the trigger moment of chargeability. Articles Service Tax Fri, 22 Jan 2016 09:52:25 +0530 https://www.taxtmi.com/article/detailed?id=6642