https://www.taxtmi.com/article/detailed?id=6872 An exemption notification clarifies that Krishi Kalyan Cess (KKC) is not leviable where the service was rendered and the invoice issued prior to the levy; the article applies Point of Taxation rules to various provider and reverse charge recipient scenarios, explains that POT determined by invoice issuance, receipt of advances, debit in books or service completion governs KKC chargeability, highlights residual ambiguities (late invoicing after advance receipt and payments after invoice issuance), and notes operational measures like supplementary invoicing and input credit eligibility. en-us Sat, 25 Jun 2016 09:01:42 +0530 Sat, 25 Jun 2016 09:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6872 An exemption notification clarifies that Krishi Kalyan Cess (KKC) is not leviable where the service was rendered and the invoice issued prior to the levy; the article applies Point of Taxation rules to various provider and reverse charge recipient scenarios, explains that POT determined by invoice issuance, receipt of advances, debit in books or service completion governs KKC chargeability, highlights residual ambiguities (late invoicing after advance receipt and payments after invoice issuance), and notes operational measures like supplementary invoicing and input credit eligibility. Articles Service Tax Sat, 25 Jun 2016 09:01:42 +0530 https://www.taxtmi.com/article/detailed?id=6872