Telecommunication Service, and Works contract Service, have been specified as Continuous Service for the purpose of POT (point of taxation Rules, 2011) - 28/2011 – Service Tax - Service Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 Government of India

Ministry of Finance

Department of Revenue 

New Delhi, 1^st April, 2011

 Notification No.28/2011 – Service Tax

G.S.R. 293(E).- In exercise of the powers conferred under clause (a) and clause (hhh) of sub-section (2) of section 94 the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), read with clause (c) of rule (2) of the Point of Taxation Rules, 2011(hereinafter referred to as the said rules), the Central Government hereby notifies that the provision of taxable services ¹[of telecommunication service and service portion in execution of a works contract], shall be treated as continuous supply of service, for the purpose of the said rules.

 [F. No. 334/3/ 2011 – TRU]

 (SAMAR NANDA)

Under Secretary to the Government of India

 

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Notes:-

1. Substituted vide Notification No. 38/2012 - Service Tax, Dated 20/06/2012, before it was read as:- “referred to in clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section 65(105) of the Finance Act”