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POINT OF TAXATION FOR NEW SERVICES

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 13-8-2015 - The objective of Point of Taxation Rules, 2011 is to systemize and harmonise the rules in relation to point of taxation of services. Point of Taxation Rule 2(e) defines point of taxation as .....

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licability of rate of service tax. The taxability will be decided by point of taxation only. The Point of Taxation rules provide for various situations to determine the point of taxation. Payment of Tax in cases of New Services (Rule 5) Rule 5 deals .....

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he payment received against such invoice before such service became taxable and no tax shall be payable if the payment has been received before the service becomes taxable and invoice has been issued within the period referred to in Rule 4A of the Se .....

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ly, half yearly etc.) by service provider, each period will be treated separately provided on the date the liability of payment arise. If contract provides different dates of payments on which service receiver is liable to pay, then such different da .....

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rge method under erstwhile section 66A of the Finance Act, 1994, the date of receipt of invoice or date of making the payment was to be the point of taxation. Where any advance is received for the continuous supply of service, the point of taxation w .....

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xtent the invoice has been issued and the payment received against such invoice before such service became taxable; (b) no tax shall be payable if the payment has been received before the service becomes taxable and invoice has been issued within fou .....

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