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    <title>CBEC specifies &#039;point of taxation&#039; for change in reverse charge liability</title>
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    <description>Where a change in reverse charge liability, service tax rate, rate of abatement, or percentage sharing occurs, and the service was provided and the invoice issued before that change but payment is received after, the point of taxation is the invoice issuance date, so tax is payable at the pre-change rate applicable on that invoice date.</description>
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