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TMI Blog2012 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... y their two parties in question viz., M/s. Kunal Enterprises and M/s. Neha Global and the assessee has also submitted the service tax returns in the form of ST3 duly acknowledged by the C.Ex. department - Rule 4A of the Service Tax Rules, 1994 and the title of the duty paying documents, i.e. 'debit note' instead of 'invoice, bill or challan' does not make a difference more so when the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could either be an 'invoice', a 'bill' or a 'challan' unlike the requirement in Clause (a) of Rule 9(1), wherein, in regard to excise duly payment, the valid duty payable documents can only be an 'invoice', and that a valid invoice, bill or challans issued by a service provider must have the following information; (a) these should be serially numbered; and (b) should contain the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said two service providers satisfy all the above referred requirements of Rule 4A of the Service Tax Rules, 1994 and the title of the duty paying documents, i.e. 'debit note' instead of 'invoice, bill or challan' does not make a difference more so when the service tax has been charged and paid into the Govt, exchequers account; I find that all the essential requirements of a valid duty payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected in the ST3 returns and the same has been duly acknowledged by their jurisdictional C.Ex. authorities. I also find that the debit notes issued by their two parties viz., M/s. Kunal Enterprises and M/s. Neha Global who are Commission agents of the assessee and who have charged commission at specified percentage of sales effected through them and that the debit notes bear the particulars of sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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