Category Archives: Service Tax Point of Taxation Rules

Reverse charge and joint charge mechanism under service tax The provider of taxable service has generally been made responsible for making the payment of service tax to the government. However, in certain exceptional cases, the responsibility has been shifted to the service recipient alone, and this is called reverse charge mechanism and in some cases… Read More »

Point of taxation rules,2011 and determination of point of taxation under service tax law Point of taxation – means the point in time when a service shall be deemed to have been provided. With effect from 01/07/2011 it became compulsory for all service providers to adopt the rules of point of taxation rules,2011. Determination of… Read More »