Revrse charge

What is the Point of Taxation for Service Tax under Reverse Charge Mechanism...?
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It is covered by Rule 4(7) of the POTR, 2011.

In this, it is on the service tax liability is required to be discharged on payment basis provided the payment for such invoice is made within 6 months. Otherwise, it will be the invoice date or payment which ever is earlier.

Nice explanation vikas......good

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