No Service Tax Leviable on the issuance of Draft Invoices

Vishal , Last updated: 10 April 2013  
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With the Introduction of Point of Taxation Rules (herein referred as POT Rules), 2011, the government has primarily shifted the policy of collection of service tax on the realization of value of taxable services to the point when the service is deemed to have been provided.The Rule 3 ofPOT Rules,

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Vishal
(Asst Manager)
Category Service Tax   Report

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