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..... ed in rules 3, 4 or 8, in case of continuous supply of service, the `point of taxation shall be,- (a) the time when the invoice for the service provided or to be provided is issued: Provided that where the invoice is not issued within fourteen days of the completion of the provision of the service, the point of taxation shall be date of such completion. (b) in a case, where the .....

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..... date of receipt of each such advance.] **************** Earlier it was Substituted vide notification no. 25/2011 ST dated 31-3-2011 , before it was read as, 6. Determination of point of taxation in case of continuous supply of service.- (1) In case of continuous supply of service, the whole or part of which is determined or payable periodically or from time to time .....

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..... purposes of this rule, in respect of services taxable under section 66A of the Act, the point of taxation under sub-rule (2) shall be the date on which the invoice is received, or the payment is made, as the case may be, whichever is earlier. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - tax .....

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