Invoice recognition for airline tickets: tickets qualify as invoices despite omission of registration, service classification or receiver address. The amendment treats a passenger ticket issued by an aircraft operator as an invoice, bill or challan for service tax purposes, whether or not it contains the provider's registration number, service classification or recipient's address, provided the ticket contains other particulars required under the relevant sub rule of rule 4A.
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Invoice recognition for airline tickets: tickets qualify as invoices despite omission of registration, service classification or receiver address.
The amendment treats a passenger ticket issued by an aircraft operator as an invoice, bill or challan for service tax purposes, whether or not it contains the provider's registration number, service classification or recipient's address, provided the ticket contains other particulars required under the relevant sub rule of rule 4A.
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