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    <title>Service Tax under RCM on Very old invoice</title>
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    <description>Services not taxable when rendered do not attract service tax under RCM on later payment. Legal consultancy and advocate services were brought into the service tax net effective from 1.9.2009 and Point of Taxation rules from 1.4.2011; a 2004 service therefore is not taxable now. Maintain documentation and ledger evidence to support the date and treatment of the expense for audit purposes.</description>
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      <description>Services not taxable when rendered do not attract service tax under RCM on later payment. Legal consultancy and advocate services were brought into the service tax net effective from 1.9.2009 and Point of Taxation rules from 1.4.2011; a 2004 service therefore is not taxable now. Maintain documentation and ledger evidence to support the date and treatment of the expense for audit purposes.</description>
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