https://www.taxtmi.com/article/detailed?id=5911 Invoices for taxable services must be serially numbered and issued within prescribed periods from completion of service or receipt of payment, containing provider and recipient details, description, classification and value of the service and service tax payable. Special sectoral rules treat any document with required particulars as an invoice for banking and financial services, require consignment notes for goods transport agencies and air tickets for air transport, and prescribe invoicing rules for continuous services and input service distributors. Late issuance fixes the point of taxation at completion of service and attracts interest; supplementary invoices are permissible but credit is subject to the statutory availment limit and presence of original invoices. en-us Mon, 17 Nov 2014 06:16:39 +0530 Mon, 17 Nov 2014 06:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5911 Invoices for taxable services must be serially numbered and issued within prescribed periods from completion of service or receipt of payment, containing provider and recipient details, description, classification and value of the service and service tax payable. Special sectoral rules treat any document with required particulars as an invoice for banking and financial services, require consignment notes for goods transport agencies and air tickets for air transport, and prescribe invoicing rules for continuous services and input service distributors. Late issuance fixes the point of taxation at completion of service and attracts interest; supplementary invoices are permissible but credit is subject to the statutory availment limit and presence of original invoices. Articles Service Tax Mon, 17 Nov 2014 06:16:39 +0530 https://www.taxtmi.com/article/detailed?id=5911