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Point of taxation rule

Service Tax (Legacy) 531 views 1 replies

Rule 8: determination of point of taxation in case of copy rights:

At the time when service was performed,

Where Whole amount of the consideration for the provision of service tax is not ascertainable:

Point of taxation shall be earlier of

-date of payment received or

-date of invoice

what is the point of taxation if Whole amount of the consideration for the provision of service tax is ascertainable?

Replies (1)

Then Rule 3 will apply as Rule 8 doesn't overrule Rule 3 like Rule 4.


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