CA Final & CS Professional Student
187 Points
Joined June 2013
For Construction work date of completion of each event for which a separate completion certificate is received, will be treated as a different service and a continuous service. So POT will be as per rule 3 i.e. 1) if the invoice is raised within 30 days of completion then POT will be date of invoice or date of payment whichever is earlier else POT will be date of completion or date of payment whichever is earlier.