Telecommunication Service, and Works contract Service, have been specified as Continuous Service for the purpose of POT (point of taxation Rules, 2011)

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....:- 1-4-2011 Service Tax<br>Service Tax<br>Service Tax<br>ST<br>[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] &nbsp;Government of India Ministry of....

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....er referred to as the said rules), the Central Government hereby notifies that the provision of taxable services ^1[of telecommunication service and service portion in execution of a works contract], ....