30 June 2014
Point of taxation in case of reversecharge: . . Service tax is payable by service receiver when actual payment is made to service provider and not on receipt of Invoice from service provider. However, if payment is not made to service provider within 6 months, service tax is anyway payable. Interest is also payable. . . In case of general services . . POT is . consideration received or service rendered or date of invoice which ever is earlier
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