CBEC has notified following service under continues service category for Point of taxation rule under service tax videNotification number 28/2011 dated 01.04.2011:-

  • clause (zzq) of section 65(105) : Commercial or industrial construction.
  • clause (zzzh) of section 65(105)  : Construction of complex
  • clause (zzzx) of section 65(105) : by the telegraph authority in relation to telecommunication service,
  • clause (zzzu) of section 65(105) : in relation to internet telecommunication service and
  • clause (zzzza) of section 65(105) : Works contract

Service Tax : Continuous services notified for purpose of Point of Taxation Rules, 2011


In exercise of the powers conferred under clause (a) and clause (hhh) of sub-section (2) of section 94 the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), read with clause (c) of rule (2) of the Point of Taxation Rules, 2011(hereinafter referred to as the said rules), the Central Government hereby notifies that the provision of taxable services referred to in clauses (zzq), (zzzh), (zzzx), (zzzu) and (zzzza) of section 65(105) of the Finance Act, shall be treated as continuous supply of service, for the purpose of the said rules.

F. No. 334/3/ 2011 – TRU

Under Secretary to the Government of India

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Posted Under

Category : Service Tax (3402)
Type : Notifications (15996) Notifications/Circulars (32366)

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