Pot in Case of Change in Reverse Charge Liability (Rule 7)

This is applicable if

1. Service was earlier not in Reverse charge but it is now brought in reverse charge
2. 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)