Punjab Sales Tax on Services Act, 2012

Chapter-I

PRELIMINARY

From: 2023-11-01 - To: 0000-00-00 9. Provision of services over a period of time.- (1) Where a service is provided over a period of time and payment for the same is made on a periodic basis, the service shall be treated as comprising two or more separate and distinct services each corresponding to the part of the service to which each separate part of the consideration relates. ILLUSTRATIONS (a) Where services are provided for a two year period and payment is made on a semi-annual basis, the provision of services for each…