What is the meaning of change in liability/extent of liability under notification no-21/2016 of service tax relating to 2nd Amednment in POT rules 7.
Whether introduction of new levy KKC comes under the meaning of change in liability
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Change in liability/extent of liability reverse charge st-21
Replies (2)
Answer is YES
In the Point of Taxation Rules, 2011, in rule 7, after second proviso, the following proviso shall be inserted, namely,– “Provided also that where there is change in the liability or extent of liability of a person required to pay tax as recipient of service notified under sub-section (2) of section 68 of the Act, in case service has been provided and the invoice issued before the date of such change, but payment has not been made as on such date, the point of taxation shall be the date of issuance of invoice
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Whether change in liability/extent of liability defined under Service tax rules.
Or Change in liability means Change in composition of reverse charge liability
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