Determination of point of taxation

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..... ithin the time period specified in rule 4A of the Service Tax Rules,1994, the point of taxation shall be the date of completion of provision of the service.] (b) in a case, where the person providing the service, receives a payment before the time specified in clause (a), the time, when he receives such payment, to the extent of such payment. 3[Provided that for the purposes of clauses (a) and ( .....

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..... by whatever name known, is received by the service provider towards the provision of taxable service, the point of taxation shall be the date of receipt of each such advance.] **************** Notes: 1. Substituted vide notification no. 25/2011 ST dated 31-3-2011, before it was read as, "3. Determination of point of taxation.- For the purposes of these rules, unless otherwise stated, „p .....

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..... Explanation 2.- For the purposes of this rule, in respect of services taxable under section 66A of the Act, the point of taxation under clause (b) shall be the date on which the invoice is received, or the payment is made, as the case may be, whichever is earlier." 2. Substituted vide notification no. 4/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "Provided that where the invo .....

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