https://www.taxtmi.com/highlights?id=69846 Non-payment of service tax - reverse charge mechanism (RCM) - amount paid to the Government or a local authority - right to use of natural resource or quarry sand from the allotted mines - The Point of Taxation Rules deal with the date on which payment of service tax has to be made and do not determine whether the service is taxable or not. These Rules, therefore, would not be applicable in the present case. - AT en-us Fri, 19 May 2023 09:06:58 +0530 Fri, 19 May 2023 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69846 Non-payment of service tax - reverse charge mechanism (RCM) - amount paid to the Government or a local authority - right to use of natural resource or quarry sand from the allotted mines - The Point of Taxation Rules deal with the date on which payment of service tax has to be made and do not determine whether the service is taxable or not. These Rules, therefore, would not be applicable in the present case. - AT Highlights Service Tax Fri, 19 May 2023 09:06:58 +0530 https://www.taxtmi.com/highlights?id=69846