Service Tax (Fourth Amendment) Rules, 2004 - 030/04 - Service Tax

Service Tax (Fourth Amendment) Rules, 2004

Notification No. 30/2004-ST

Dated 22/09/2004

G.S.R. (E).- In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2004.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 4A,

(a) in sub-rule (1), the following proviso shall be inserted at the end, namely,-

" Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule.";

(b) in sub-rule (2), at the end, the following proviso shall be inserted at the end, namely,-

" Provided that in case the input service distributor is an office of a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered but containing other information in such documents as required under this sub-rule."