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August 2012

Amendment in provisions of continuous supply of services Notification No. 38/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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Vide this Notification provision of (a) taxable services of telecommunication service, and (b) service portion in execution of a works contract will be treated as continuous supply of service, for the purpose of Rule 2(c) of the Point of Taxation Rules, 2011.

The other three services which were also notified as continuous supply of service vide Notification No. 28/2011-ST, but now removed are

 (i) Commercial or industrial construction;

(ii) Construction of complex and

(iii) Internet telecommunication.

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