SERVICE TAX QUERY

HI, I WANT TO KNOW THAT, ARE MANY AMENDMENTS APPLICABLE IN SERVICE TAX FROM F.Y. 2011-12 AS---NOW SERVICE TAX IS LAVIED ON ACCRUAL BASIS OR CASH / 14 DAYS FROM RENDERING SERVICES?

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It is on receipt of payment or isuing of invoice whichever is earlier. In case where invoice is not issued within 14 days then on completion of provision of service..

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