Currency reporting requirement amended to require exchange rate disclosure and Krishi Kalyan Cess reference updated to point of taxation. Corrigendum amends Notification No. 48/2016 to require that service tax documentation state both the currency in which the value of taxable service is charged and the exchange rate of that currency in rupees, and replaces earlier wording on Krishi Kalyan Cess paid in advance with wording linking the amount of cess to payments consequent to the point of taxation.
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Provisions expressly mentioned in the judgment/order text.
Currency reporting requirement amended to require exchange rate disclosure and Krishi Kalyan Cess reference updated to point of taxation.
Corrigendum amends Notification No. 48/2016 to require that service tax documentation state both the currency in which the value of taxable service is charged and the exchange rate of that currency in rupees, and replaces earlier wording on Krishi Kalyan Cess paid in advance with wording linking the amount of cess to payments consequent to the point of taxation.
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