Determination of point of taxation in case of specified services or persons

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipients of service under the rules made in this regard in respect of services notified under sub-section (2) of section 68 of the Act, shall be the date on which payment is made: ^3[Provided that where the payment is not made within a period of three months of the date of invoice, the point of taxation shall be the date immediately following the said period of three months] Provided further ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....axation shall be the earlier of the dates on which, - (a)  any payment, part or full, in respect of such service becomes due, as specified in the invoice, bill, challan or any other document issued by the Government or local authority demanding such payment; or (b)  payment for such services is made.]   ************** ­­Notes: 1. Substituted vide notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., as the case may be: Provided that in case of services referred to in clause (a), where payment is not received within the period specified by the Reserve Bank of India, the point of taxation shall be determined, as if this rule does not exist. Provided further that in case of services referred to in clause (b) where the payment is not made within a period of six months of the date of invoi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erson liable to pay service tax, whichever is earlier." 2. Substituted vide Notification No. 13/2014 - Service Tax dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, "contained in these rules"   3. Substituted vide Notification No. 13/2014 - Service Tax dated 11th July, 2014 w.e.f. 1st day of October, 2014, before it was read as, "Provided that, wh....