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    <title>Invoices raised serially</title>
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    <description>Invoices for rent a cab services must be serially numbered under Rule 4A(1) of the Service Tax Rules, 1994 and include prescribed particulars; the obligation to issue serially numbered invoices is on the service provider, and failure to maintain serial numbering is a provider compliance matter. The service receiver may accept and record such invoices and is not barred from availing cenvat credit for tax paid; where tax is paid under reverse charge the challan evidencing payment is the relevant document.</description>
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    <pubDate>Wed, 21 Sep 2016 20:37:02 +0530</pubDate>
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      <description>Invoices for rent a cab services must be serially numbered under Rule 4A(1) of the Service Tax Rules, 1994 and include prescribed particulars; the obligation to issue serially numbered invoices is on the service provider, and failure to maintain serial numbering is a provider compliance matter. The service receiver may accept and record such invoices and is not barred from availing cenvat credit for tax paid; where tax is paid under reverse charge the challan evidencing payment is the relevant document.</description>
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      <pubDate>Wed, 21 Sep 2016 20:37:02 +0530</pubDate>
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