Relaxation of invoice information requirements alters ticket detail obligations and corrects proviso references in service tax rules. Amendment to the Service Tax Rules, 1994 grants relaxation of ticket/invoice information requirements and a corrigendum to Notification No. 39/2010-ST corrects citations by substituting 'third proviso' for 'fourth proviso' and changing 'Provided that' to 'Provided also that,' clarifying the notification's proviso reference and qualifying language.
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Provisions expressly mentioned in the judgment/order text.
Relaxation of invoice information requirements alters ticket detail obligations and corrects proviso references in service tax rules.
Amendment to the Service Tax Rules, 1994 grants relaxation of ticket/invoice information requirements and a corrigendum to Notification No. 39/2010-ST corrects citations by substituting "third proviso" for "fourth proviso" and changing "Provided that" to "Provided also that," clarifying the notification's proviso reference and qualifying language.
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