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Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

Extract

..... axable 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 containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule:] 4[Provided further that in case the provider of taxable service is a goods transport agency, providing service 6[to any perso .....

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Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

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..... 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 territory by a person located in the non-taxable territory, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, but containing name and address of the person receiving taxable service to the extent available and other information in such documents as required under th .....

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Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

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..... th "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 5. Has been inserted vide Notification No. 23/2005 dated 7/6/2005 6. Substituted for the words "to a customer" wherever they occur, by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008 7. Inserted vide notification no. 39/2010 ST dated 28-6-2010 Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “Provided 10[also that] in case the provider of taxable service is aircraft operator providing the service of air transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket .....

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Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

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..... in relation to banking and other financial services, the period within which the invoice, bill or challan, as the case may be is to be issued, shall be forty five days” 10. An error corrected vide corrigendum notification dated 30-6-2010 again corrected vide notification no. 3/2011 ST dated 1.3.2011 11. Inserted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011 12. Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, “fourteen days” 13. Inserted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 14. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “provided or to be provided” 15. Substi .....

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Rule 4A - Taxable service to be provided or credit to be distributed on invoice, bill or challan - Service Tax Rules, 1994

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