FLOW CHARTS ON POINT OF TAXATION

 Point of Taxation means the point of time with respect to which the payment of service tax to the Government account is due. Rule 2(e) of the Point of Taxation, 2011 defines "Point of Taxation" means the point in time when a service shall be deemed to have been provided. For better understanding of Rules 3,4,5 and 7, provisions of the respective rules are presented in flowchart.

https://docs.google.com/presentation/d/1CHweF4ScNPGBSc7KsQDu1Qy-6o9Wm7PRj-G9Yq2nuMc/edit?pli=1#slide=id.p