Section 67A and Point of Taxation Rules

I think interpretation is not correct. POT determine the date for deciding rate of tax n rule 6 decides date of making payment of service tax. Therefore, if an individual has provided services before 1/6/15, invoice issued prior to that date but payment recd after 1/6, in that case his liability would be at 12.36% and he is required to pay tax at12.36% whenever he receive payment. Sushil Solanki

Mohit Kumar 10/07/2015