Point of taxation rule

Ankita Rathi (Article) (57 Points)

21 November 2012  

Rule 8: determination of point of taxation in case of copy rights:

At the time when service was performed,

Where Whole amount of the consideration for the provision of service tax is not ascertainable:

Point of taxation shall be earlier of

-date of payment received or

-date of invoice

what is the point of taxation if Whole amount of the consideration for the provision of service tax is ascertainable?