Point of taxation in service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 October 2014 Sir when date of provision of service is 03/04/2012, date of issue of invoice is 31/03/2012 and date of payment is 06/04/2012, then what will be the point of taxation?
I got confused as invoice has been issued earlier than provision of service or payment made.

Annu Agarwal

Annu Agarwal (Expert)
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20 October 2014 As per rule 3 of Point of Taxation Rules,2011
,the P.O.T shall be(a)the time when the invoice for the service provided or AGREED TO BE PROVIDED is issued.

So even if the invoice is issued before the agreed service is provided,POT shall be the date of service.

In your case pot shall be 31/03/2012