The Point of Taxation for service tax liability in case of Reverse Charge Mechanism is -
As per Rule 7 of the Point of Taxation Rules, 2011 which deals determination of point of taxation in case of specified services or person, the Point of Taxation in respect of persons required to pay service tax as recipients of service shall be the date on which payment is made provided that where the payment is not made within a period of three months from the date of invoice, the point of taxation shall be the date immediately following the period of said period of three months.
