TMI BlogTaxable service to be provided or credit to be distributed on invoice, bill or challanX X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, challan shall be serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; 15 [ (iii) description and value of taxable service provided or agreed to be provided; and ] (iv) the service tax payable thereon. 16 [Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny form by whatever name called and whether or not containing registration number of the provider of service and address of the recipient of service but containing other information in such documents as required under this sub-rule] 13 [ Provided also that wherever the provider of taxable service receives an amount upto rupees one thousand in excess of the amount indicated in the invoice and the provider of taxable service has opted to determine the point of taxation based on the option as given in Point of Taxation Rules, 2011, no invoice is required to be issued to such extent.] 18 [ Provided also that in case of online information and database access or retrieval services provided or agreed to be provided in taxable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not serially numbered but containing other information in such documents as required under this sub-rule: ] ------------------------------ Notes :- 1. Has been inserted vide Notification No. 7/2005 dated 1/3/2005 2. For the words in respect of taxable service , the words in respect of such taxable service has been substituted vide Notification No. Supra 3. The word commercial concern has been substituted with any other person vide notification no. 17/2006 dated 25-4-2006 4. Has been inserted vide Notification No. 35/2004 dated 3/12/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s read as, 5 [Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Provided also that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, or any other body corporate or any other person, providing service 6[to any person], in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule. 17. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Provided that in case the input service distributor is an office of a banking company or a financial institution including a non-banking financial company, or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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