Rule 2 - Definitions - Point of Taxation Rules, 2011

2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Finance Act, 1994 (32 of 1994); 3 [ (b) *** ] 1 [(ba) change in effective rate of tax shall include a change in the portion of value on which tax is payable in terms of a notification issued in the Official Gazette under the provisions of the Act, or rules made thereunder;] (c) continuous supply of service means any service which is 4 [ provided or agreed to be provided ] continuously or on recurrent basis, under a contract, for a period exceeding three months with the obligation for payment periodically or from time to time], or where the Central Government, by a notification in the Official Gazette, prescribes provision of a particular service to be a continuous supply of service, whether or not subject to any condition; (d) invoice means the invoice referred to in rule 4A of the Service Tax Rules, 1994 and shall include any document as referred to in the said rule; (e) point of taxation means the point in time when a service shall be deemed to have been provided; 3 [ (f) *** ] **************** Notes: 1. Inserted vide notification no. 4/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , 2. Substituted vide notification no. 4/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, or to be provided continuously, under a contract, for a period exceeding three months 3. Omitted vide Notification No. 37/2012 Service Tax, Dated 20/06/2012 , before it was read as:- (b) associated enterprises shall have the meaning assigned to it in section 92A of the Income Tax Act, 1961 (43 of 1961) ; and; (f) taxable service means a service which is subjected to service tax, whether or not the same is fully exempt by the Central Government under Section 93 of the Act; 4. Substituted vide Notification No. 37/2012 Service Tax, Dated 20/06/2012 , before it was read as:- provided, 2[or to be provided