https://www.taxtmi.com/article/detailed?id=6869 Examines the constitutional validity of applying an amended Point of Taxation Rule to impose Krishi Kalyan Cess on payments outstanding as of the levy's commencement, noting Section 67A fixed tax at the time services were provided; the 2016 rule amendments treating pending invoices or payments as subject to the new levy shift the taxable event from the date of rendering to invoice or payment and risk exceeding delegated legislative power by effectively imposing tax on services completed before the levy. en-us Tue, 21 Jun 2016 10:41:20 +0530 Tue, 21 Jun 2016 10:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6869 Examines the constitutional validity of applying an amended Point of Taxation Rule to impose Krishi Kalyan Cess on payments outstanding as of the levy's commencement, noting Section 67A fixed tax at the time services were provided; the 2016 rule amendments treating pending invoices or payments as subject to the new levy shift the taxable event from the date of rendering to invoice or payment and risk exceeding delegated legislative power by effectively imposing tax on services completed before the levy. Articles Service Tax Tue, 21 Jun 2016 10:41:20 +0530 https://www.taxtmi.com/article/detailed?id=6869