In case of certain services, when the services are performed, whole amount of consideration is not ascertainable

i.e. the amount of payment which will be received when a service is provided cannot be determined.


  • Copyright Service
  • Royalty Service etc


In these case, point of taxation as per Rule 8  is

  • Date of Invoice


  • Date of payment

Whichever is earlier

(Service Provided is not considered)

  1. Service Tax
  2. Point of Taxation Rules

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.