https://www.taxtmi.com/forum/issue?id=110981 Prior to point of taxation rules, service tax on renting was payable on receipt; after those rules tax generally accrues on an accrual basis determined by date of completion, invoice, or payment. A court judgment directing rental dues may be treated as an invoice/crystallising event, triggering tax accrual from the period specified by the judgment. Tax for earlier periods is payable only upon actual receipt. Periods when premises were vacant and locked did not involve a service and are not taxable. en-us Fri, 30 Sep 2016 16:01:03 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110981 Prior to point of taxation rules, service tax on renting was payable on receipt; after those rules tax generally accrues on an accrual basis determined by date of completion, invoice, or payment. A court judgment directing rental dues may be treated as an invoice/crystallising event, triggering tax accrual from the period specified by the judgment. Tax for earlier periods is payable only upon actual receipt. Periods when premises were vacant and locked did not involve a service and are not taxable. Discussion-Forum Service Tax Fri, 30 Sep 2016 16:01:03 +0530 https://www.taxtmi.com/forum/issue?id=110981