Clarification on Point of Taxation Rules - regarding.

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....ew Delhi-1, Dated the 6^th July 2012. To   Chief Commissioner of Customs and Central Excise (All) Chief Commissioner of Central Excise & Service Tax (All) Director General of Service Tax Director General of Central Excise Intelligence Director General of Audit Commissioner of Customs and Central Excise (All) Commissioner of Central Excise and Service Tax (All) ....

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.... of Value) Rules, 2006 to ongoing works contracts for determination of value when the value was being determined under the erstwhile Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007; and      (c)  Applicability of partial reverse charge provisions in respect of specified services. 2.1  The issues have been examined.  The continuous....

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....changes in Service Tax (Determination of Value) Rules, 2006 and partial reverse charge.  At the said time rule 6 stood omitted and the point of taxation was required to be determined ordinarily in such cases under the main rule i.e. rule 3.   This rule is, however, overridden by rule 4 when there is a change in effective rate of tax.  The "change in effective rate of tax" has b....

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....er the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 to payment on actual value under clause (i) of rule 2A of the Service Tax (Determination of Value) Rules, 2006. 3.3  However, the following will not be a change in effective rate of tax:-      (i)  works contracts earlier paying service tax @ 4.8% under Works Contract (Composition ....