is point of taxation applicable for pcc may 2012 ? if yes, from where i can refer the solved examples ?
is point of taxation applicable for pcc may 2012 ? if yes, from where i can refer the solved examples ?
10.2 Applicable rate of tax in case of change in rate of tax
The rate applicable for payment of Service Tax in case of change in rate of Service Tax is tabulated as under:
|
Provision of Service |
Issue of Invoice |
Receipt of Payment |
Applicable Rate |
|
Before |
After |
After |
Date of Invoice or Receipt of Payment, whichever is earlier – New Rate |
|
Before |
Before |
After |
Date of Issue of Invoice – Old Rate |
|
Before |
After |
Before |
Date of Receipt of Payment - Old Rate |
|
After |
Before |
Before |
Date of Invoice or Receipt of Payment, whichever is earlier - Old Rate |
|
After |
Before |
After |
Date of Receipt of Payment - New Rate |
|
After |
After |
Before |
Date of Issue of Invoice - New Rate |
or refer
https://www.wirc-icai.org/%28S%28jdosbd55tbkzfv45g5qobrue%29%29/WIRC_REFERENCER/index.htm
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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