Point of taxation - Controversies galore!

In my view, the apparent conflict between 67A and PoT Rules can be solved as follows:
1) 67A is a substantive section which fixes the rate of tax to the provision of service. This is the section to be examined the applicable rate of tax. 67A addresses the 'levy aspect'
2) PoT should be read to the limited extent of determining the period in which the service tax has to be paid to the Govt. (as per the prescription of Rul6 of ST rules). PoT only addresses the 'collection aspect'. Hence, PoT should be read down to the extent is attempts to alter levy of tax which is already fixed by 66B r/w 67A

Ravi Raghavan 19/06/2015