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Service Tax
Notifications
NOTIFICATION
NO. 30/2004-Service Tax, Dated : September 22, 2004
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.”
Note.-
The principal rules were notified vide notification no. 2/94-Service Tax
dated the 28th June 1994 and published in the Gazette of India, Extraordinary
vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended
vide notification No. 27/2004-Service Tax, dated the 13th September, 2004
[G.S.R. 610 (E), dated the 13th September, 2004]
[F. No. B2/8/2004-TRU]
(Anupam Prakash)
Under Secretary to the Government of India
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