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1. |
Every person providing
taxable service shall, not later than 14 days from the
date of completion of such taxable service or receipt of
any payment towards the value of such taxable service,
whichever is earlier, issue an invloice, a bill or, as
the case may be, a challan signed by such person, or a
person authorized by him in respect of such taxable
service provided and such invoice, bill or, as the case
may be, challan shall be serially numbered and shall
contain the following, namely:- |
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i) |
the name , address and the
registration number of such person; |
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ii) |
the name and address of the
person receiving such taxable service; |
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iii) |
description, classification
and value of taxable service provided or to be provided; and |
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iv) |
the service tax payable
thereon. |
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Provided 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 commercial concern, providing service to a customer, 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 the taxable service, but containing
other information as required under this sub-rule. |
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Provided further that in case the provider of taxable
services is a goods transport agency, providing service to a
customer, in relation to transport of goods by road in a
goods carriage, an invoice, bill or, as the case may be, a
challan shall include any document, by whatever name called,
which shall contain details of the consignment note number
and date, gross weight of consignment and also contain other
information as required under this sub-rule. |
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Every input service distributor distributing credit of
taxable services shall, in respect of credit distributed,
issue an invoice, a bill or, as the case may be, a challan
signed by such person, or a person authorized by him, for
each of the recipient of the credit distributed, and such
invoice, bill or, as the case may be, challan shall be
serially numbered and shall contain the following, namely:- |
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i) |
the name, address and
registration number of the person providing input services
and serial number and date of the invoice, bill or, as the
case may be, challan issued under sub-rule (1); |
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ii) |
the name and address of the
said input service distributor; |
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iii) |
the name and address of the
recipient of the credit distributed; |
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iv) |
the amount of credit
distributed. |
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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 any other body
corporate or commercial concern, providing service to a
customer, 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, but containing other information
as required under this sub-rule |
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