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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Invoice issuance timing: registered suppliers must issue service tax invoices before or after provision but within prescribed period.</h1> A registered taxable person must issue a tax invoice for supply of services before or after provision of the service but within the period prescribed under Section 28, and the invoice must state the description, value, tax payable and other prescribed particulars.

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