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?
Then Rule 3 will apply as Rule 8 doesn't overrule Rule 3 like Rule 4.
PARV & Co.
New Delhi
CA Inter
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CA ANOOP P K & ASSOCIATES
Kozhikode
CA Inter
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Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
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K R Kiran Kumar & Associates
Bengaluru
CA Inter
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CCI
Pro
CAclubindia
