Amend rule 7 of Point of Taxation Rules, 2011

Notification No. 24 /2016-Service Tax New Delhi, the   13th April, 2016 In exercise of the powers conferred by clause (a) and clause (hhh) of subsection (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely :— 1. (1) These rules may be called the Point of Taxation (Third Amendment) Rules, 2016.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Point of Taxation Rules, 2011, in rule 7, after the third proviso, the following proviso     shall be inserted namely:-      "Provided also that in case of services provided by the Government or local authority to       any business entity, the point of taxation shall be the earlier of the dates on which, - (a)    any payment, part or full, in respect of such service becomes due, as specified in the          invoice, bill, challan or any other document issued by the Government or local authority          demanding such payment; or (b)   payment for such services is made.". Note:-  The principal rules were published in the Gazette of India, Extraordinary, Part II,  Section 3, Sub-section (i), vide notification No. 18/2011 – Service Tax, dated the  1st of March, 2011 vide number G.S.R. 175(E) dated the 1st of March, 2011 and last  amended vide notification No.   21/2016 - Service Tax dated 30th March, 2016 published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by number  G.S.R.370 (E), dated the 30th March, 2016.