https://www.taxtmi.com/circulars?id=61604 Point of taxation is determined under the prior continuous-supply provision where invoice issuance or payment occurred before the amendments; for services in progress post-transition the general rule applies unless there is a change in effective rate of tax, which includes changes in the taxable portion of value, migration from composition to actual-value valuation, newly granted exemptions, or newly imposed taxability. Partial reverse charge applies where the point of taxation is on or after the transition. en-us Thu, 26 Jul 2012 00:00:00 +0530 Tue, 25 Jun 2019 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61604 Point of taxation is determined under the prior continuous-supply provision where invoice issuance or payment occurred before the amendments; for services in progress post-transition the general rule applies unless there is a change in effective rate of tax, which includes changes in the taxable portion of value, migration from composition to actual-value valuation, newly granted exemptions, or newly imposed taxability. Partial reverse charge applies where the point of taxation is on or after the transition. Circulars Service Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61604