4.1 The provisions relating to issuance of such documents, in respect of taxable service, are prescribed in rule 4A and 4B of the Service Tax Rules, 1994. The salient features are as under.

4.2            Every taxable service provider is required to issue a document (i.e. invoice, bill or challan) with in 14 days from either the date of completion of provision of service or receipt of any service charges (which ever is earlier).  Such document should be serially numbered and should contain the name and address of service provider and service receiver, description and value of service provided and service tax payable thereon.

4.3            An input service distributor is also required to issue such a document in favour of the recipient of the credit distributed.  This document should also be serially numbered and should give the details of the invoices under which the taxable service has been received, the name, address and registration of the input service distributor as well as the recipient of the credit.  The amount of credit is also to be mentioned.

4.4            For banking, financial or other service providers, providing ‘banking & other financial services’, certain relaxations are available.  For such service provider there is no need of serial numbering and address of the service receiver.  Similar dispensation is available for input service distributors of such type of service provider.

4.5            For providers of taxable service of transport of goods by road (i.e. goods transport agency) the invoice/bill/challan should, in addition to the information required, as mentioned in para 7.2, contain the consignment note number and date and gross weight of the consignment. 

4.6            Rule 4B of the Service Tax Rules prescribes that the goods transport agency would issue a consignment note, which would be serially numbered and contain the name of the consigner and consignee, the vehicle registration number, details of goods transported, details of place of origin and destination, and the person (consigner / consignee/goods transport agency) liable to pay service tax.  In case of less container load (LCL) cargo, where the goods transport agent is not aware of the vehicle registration number at the time when he receives the goods and issues consignment note, he may mention the non-availability of vehicle registration number on the copy issued to the consigner.  However, after he comes to know about the vehicle registration number, he should mention the same in his office copy of the consignment note, so as to enable future verification.   Similarly, in case of transshipment of goods, the goods transport agency would make entry of such transshipment, in their copy of consignment note.  For example, if goods moves from Delhi to Agra, and is transshipped from there for further movement to Mumbai, the goods transport agency would mention in his copy of consignment note, against vehicle No. as “ (i) Delhi to Agra: Vehicle No.- XXX (ii)Agra to Mumbai: Vehicle No.-  XXXX”. This would satisfy the requirement of the said rule 4B.