Section 87
Section 11 of the principal Act is amended by substituting for
ActIn forceProvision 95 of 108
Section 87
48
subsection (1) the following subsection:
“(1) The service tax chargeable under section 7, shall be due —
(a)
in the case of taxable service, at the time when payment is received for the service provided to the customer by the registered person; or
(b)
in the case of imported taxable service, at the time when the payment is made or invoice is received for the service, whichever is the earlier.”.
Amendment of section 24