Consulting engineers to pay service tax on receipt basis – With effect from 1 July 2011, the Point of Taxation in respect of individuals or proprietary firms or partnership firms providing ‘consulting engineer services, shall be date on which payment is received or made.

Notification No. 41/2011 – Service Tax,  Date-  27th June, 2011

G.S.R. (E).- In exercise of the powers conferred by clause (a) and clause (hhh) of  sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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 (Second Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of July, 2011.

2.   In the Point of Taxation Rules, 2011, in Rule 7, in sub-rule (c),- before the bracket and letter “(p)”, the bracket and letter “(g)” shall be inserted,

[F. No. 334/3/2011-TRU]

(Samar Nanda)

Under Secretary to the Government of India

Note.-  The principal rules were notified vide notification no. 18/2011-Service Tax, dated the 1st March, 2011, published in the Gazette of India, Extraordinary vide Number G.S.R. 175(E), dated the 1st March, 2011 and last amended vide notification No. 25/2011-Service Tax, dated the 31st March, 2011, published on the Gazette of India vide Number G.S.R. 283(E), dated the 31st March, 2011.

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  1. Ashwini Prajapati says:

    Why the due date is so insufficient(i.e 5th of next month) for the revised rule applicable from July 2011 for the Service Tax.(Because if the rule is changing so as the due date.)

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