Analysis of point of taxation rules, 2011

Thank you Puneet

This article helped me in clearing my doubts.

keep sharing

It is useful for the year 2011-12.  From 01.04.2012, the rule is changed and simplified for all categories including the specified services.

It is updated one and applicable for current financial year also. In this analysis notification and circulars issued from June 2012 onwards are not incorporated. And these notification and circular do not contain any major amendments. Detail of these notifications and circulars are as under:

• NN 37/2012 st dated 20.06.2012. It omitted definition of taxable services from POT Rules, 2011 & for the words “provided or to be provided” the words “provided or agreed to be provided” substituted.
• Circular No 163/14/2012 st dated 10.07.2012. Clarifying on some issues which are apparently already covered by my analysis.

The file is like a blast .........A Bomb......Of Source Of Info.

Tnx. A Lot

@ Rahul Bansal..........

Now thanks to you for such a delightful and blasting response.....  Keep it up .... All the best........