MANU/DSTX/0016/2011

Ministry : Ministry of Finance

Department/Board : Service Tax

Notification No. : 18/2011

Date : 01.03.2011

Point of Taxation Rules, 2011

G.S.R.18(E).- In exercise of the powers conferred under clause (a) and clause (hhh) of subsection (2) of section 94 of the Finance Act, 1994, the Central Government hereby makes the following rules for the purpose of collection of service tax and determination of rate of service tax, namely,-

1. Short title and commencement.-

(1) These rules shall be called the Point of Taxation Rules, 2011.

(2) They shall come into force on the 1st day of April, 2011.

2. Definitions.-

In these rules, unless the context otherwise requires,-

(a) Act means the Finance Act, 1994 (32 of 1994);

(b) associated enterprises shall have the meaning assigned to it in section 92A of the Income Tax Act, 1961 (43 of 1961);

(c) continuous supply of service means any service which is provided, or to be provided continuously, under a contract, for a period exceeding three months, or where the Central Government, by a notification in the Official Gazette, prescribes provision of a particular service to be a continuous supply of service, whether or not subject to any condition;

(d) invoice means the invoice referred to in rule 4A of the Service Tax Rules, 1994 and shall include any document as referred to in the said rule;

(e) point of taxation means the point in time when a service shall be deemed to have been provided;

(f) taxable service means a service which is subjected to service tax, whether or not the same is fully exempt by the Central Government under Section 93 of the Act;

3. Determination of point of tax........