Central Govt had notified Point of Taxation Rules under Section 94 of the Finance Act
Section 94(a) pertains to collection and recovery of service tax
Section 94(hhh) relates to the date for determination of rate of service tax.

Now (From 14 May 2016)
Point of Taxation are notified under section 67A(2) of the Finance Act, 1994
As per Section 67A(2),Central Govt has the power to make rules regarding the point in time with respect to rate of service tax.

  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

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.