NTF. NO. 28/2011-ST, DT. 01/04/2011

Regarding Point of Taxation Rules, 2011

G.S.R. (E).- 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 of telecommunication service and service portion in execution of a works contract [OLD- 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.

(In above NOTIFICATION the words "of telecommunication service and service portion in execution of a works contract" has been substituted vide NTF. NO. 38/2012-ST, DT. 20/06/2012 wef 01/07/2012)

[F. No. 334/3/ 2011 – TRU]

(SAMAR NANDA)
Under Secretary to the Government of India

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