Notification No.25/2011 - Service Tax
(https://www.servicetax.gov.in/st-notfns-home.htm)
Ministry of Finance has today issued the above Notification amending Point of taxation Rules, 2011. Rules 7 has been substituted by a new Rule whereby, point of taxation in respect specified service providers which includes Chartered Accountants (individuals or proprietary firms or partnership firms) will be the date on which payment is received. This Rule has been inserted as per the representations made by the Institute of Chartered Accountants of India
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