https://www.taxtmi.com/highlights?id=47853 Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen. en-us Thu, 11 Jul 2019 06:19:41 +0530 Thu, 11 Jul 2019 06:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47853 Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen. Highlights Service Tax Thu, 11 Jul 2019 06:19:41 +0530 https://www.taxtmi.com/highlights?id=47853