Regarding clarification on “Completion of service”

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..... Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: - Clarification on "Completion of service"- regarding. Representations requesting clarification on "completion of service" as provided under the Point of Taxation Rules .....

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..... so completed. This would include not only the physical part of providing the service but also the completion of all other auxiliary activities that enable the service provider to be in a position to issue the invoice. Such auxiliary activities could include activities like measurement, quality testing etc which may be essential pre-requisites for identification of completion of service. The test f .....

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