Amends point of taxation rules, 2011, to expand the services on which service tax to be paid on receipt basis - Consulting Engineer

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..... 490(E):- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:- 1. (1) These rules may be called the Point of Taxation (....