https://www.taxtmi.com/acts?id=27326 Liability for service tax arises at the time of supply, defined as the earliest relevant event among invoice issuance, receipt of payment, provision of service, or the recipient's accounting entry. Special rules set the supplier's option for small excess receipts and clarify payment date by accounting entry or bank credit. Reverse charge supplies, voucher supplies, fallback determinations by return filing or tax payment, and timing for added value components like interest or late fees are separately governed. en-us Fri, 23 Jun 2017 16:58:37 +0530 Tue, 25 Jul 2017 10:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27326 Liability for service tax arises at the time of supply, defined as the earliest relevant event among invoice issuance, receipt of payment, provision of service, or the recipient's accounting entry. Special rules set the supplier's option for small excess receipts and clarify payment date by accounting entry or bank credit. Reverse charge supplies, voucher supplies, fallback determinations by return filing or tax payment, and timing for added value components like interest or late fees are separately governed. Act-Rules GST - States Fri, 23 Jun 2017 16:58:37 +0530 https://www.taxtmi.com/acts?id=27326