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    <title>RECORDS AND INVOICES IN SERVICE TAX</title>
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    <description>Providers of taxable services must issue serially numbered invoices, bills or challans within prescribed time limits containing provider and recipient details, service description and value, and service tax; special documentary forms are permitted for banks, financial institutions, goods transport agencies and passenger transport; input service distributors must issue serially numbered documents for credit distribution showing original invoice references and amounts; records and computerised data must be maintained and preserved for a statutory period and made available for inspection when authorised.</description>
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      <description>Providers of taxable services must issue serially numbered invoices, bills or challans within prescribed time limits containing provider and recipient details, service description and value, and service tax; special documentary forms are permitted for banks, financial institutions, goods transport agencies and passenger transport; input service distributors must issue serially numbered documents for credit distribution showing original invoice references and amounts; records and computerised data must be maintained and preserved for a statutory period and made available for inspection when authorised.</description>
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