Determination of point of taxation

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....p; ^2[Provided that where the invoice is not issued within the time period specified in rule 4A of the Service Tax Rules,1994, the point of taxation shall be the date of completion of provision of the service.] (b) in a case, where the person providing the service, receives a payment before the time specified in clause (a), the time, when he receives such payment, to the extent of such payment.....

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....dance with the provisions of clause (a).] Explanation .- For the purpose of this rule, wherever any advance by whatever name known, is received by the service provider towards the provision of taxable service, the point of taxation shall be the date of receipt of each such advance.]   **************** Notes: 1. Substituted vide notification no. 25/2011 ST dated 31-3-2011, befor....

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.... For the purposes of this rule, wherever any advance, by whatever name known, is received by the service provider towards the provision of taxable service, the point of taxation shall be the date of receipt of each such advance.       Explanation 2.- For the purposes of this rule, in respect of services taxable under section 66A of the Act, the point of taxation under c....