07 April 2015
what will be the point of taxation if date of invoice is prior to date of completion of provision service...how we would determine because in this case rule 3 wont be applicable
07 April 2015
Conceptually you can consider the date of completion date as point of taxation. since the invoice is raised before completion ( provided payment is not received before completion of service, if payment also received in advance then date of advance received can be the point of taxation)