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....f service, the `point of taxation' shall be,- (a) the time when the invoice for the service provided or to be provided is issued: Provided that where the invoice is not issued within fourteen days of the completion of the provision of the service, the point of taxation shall be date of such completion. (b) in a case, where the person providing the service, receives a payment before the time sp....

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....fication no. 25/2011 ST dated 31-3-2011, before it was read as, "6. Determination of point of taxation in case of continuous supply of service.- (1) In case of continuous supply of service, the whole or part of which is determined or payable periodically or from time to time, shall be treated as separately provided at the date on which the payment is liable to be made by the service receiver, i....