This is applicable if
- Service was earlier not in Reverse charge but it is now brought in reverse charge
- Earlier 50% Service tax was payable now more Service tax is payable by service receiver or vice versa (Change in extent of Service tax)
What is Point of Taxation in this case
In case service has been provided
and
the invoice issued before the date of such change,
but payment has not been made as on such date,
the point of taxation shall be the date of issuance of invoice.
(Effective from 1.3.2016)
