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Thus, now, for correctly discharging the monthly/quarterly service tax  liability, assessee must

know when the service shall be deemed to have been provided.

For said purpose, Point of Taxation Rules, 2011 (herein after referred to as ‘the rules’) provides

different set of provisions for 7 cases. Here, we are  discussing the provisions for two cases, viz,

‘one time service’ and ‘continuous supply of service’ for following reasons:

(i) These two cases are very important and covers 2015 New Code Download most of the transactions for most of

assesses. Therefore, these cases need special attention bath Toys.

(ii) The subject line

 

 

 

 

 

 

 

Point of Taxation is very simple if invoice is issued within 14is applicable to these two cases only.

days” 

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