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INTERVIEW QUESTIONS
TAX
SERVICE TAX
DETAILS
Question: Is there any prescribed format for the Invoice/Bill?
Answer: There is no prescribed format for issue of Invoice. However, the invoice/bill/challan should contain the following information (Rule 4A of the STR, 1994):-
i. Serial number.
ii. Name, address and registration no. of the service provider.
iii. Name and address of the service receiver.
iv. Description, classification and value of taxable service being provided or to be provided.
v. The amount of Service Tax payable (Service Tax and Education cess should be shown separately)
Note: If the service provider is a Banking company, the details at Sl. No (i) and (iii) are not necessary.
In respect of the taxable services relating to the transport of goods by road, provided by the Goods Transport Agency, the service provider should issue a consignment note containing the following information (Rule 4B of the STR, 1994): - i. Serial Number
ii. Name of the consignor and consignee
iii. Registration no. of the vehicle
iv. Details of the goods transported
v. Details of the place of origin & destination
vi. Person liable for payment of Service Tax (consignor /consignee / GTA).
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Service Tax Interview Questions & Answers -
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Question:
Is there any prescribed format for the Invoice/Bill?
Answer:
There is no prescribed format for issue of Invoice. However, the invoice/bill/challan should contain the following information (Rule 4A of the STR, 1994):-
i. Serial number.
ii. Name, address and registration no. of the service provider.
iii. Name and address of the service receiver.
iv. Description, classification and value of taxable service being provided or to be provided.
v. The amount of Service Tax payable (Service Tax and Education cess should be shown separately)
Note: If the service provider is a Banking company, the details at Sl. No (i) and (iii) are not necessary.
In respect of the taxable services relating to the transport of goods by road, provided by the Goods Transport Agency, the service provider should issue a consignment note containing the following information (Rule 4B of the STR, 1994): - i. Serial Number
ii. Name of the consignor and consignee
iii. Registration no. of the vehicle
iv. Details of the goods transported
v. Details of the place of origin & destination
vi. Person liable for payment of Service Tax (consignor /consignee / GTA). Source: CoolInterview.com
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Related Questions |
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Whether issue of Invoice/Bill/Challan is mandatory for Service Tax?
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Can a Service Tax officer access an assessee's Registered Premises?
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Can the Department ask for more information than what assessee is submitting to it in the Form ST-1 and ST-3?
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Where from the Service Tax assessee can get the Forms such as ST-1, ST-3 etc?
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Are there any statutory documents prescribed by the Government such as specified invoice proforma, specified registers etc. for use by the service providers?
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Is there any penalty for non-filing or delayed filing of the Returns?
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Whether a single Service Tax Return is sufficient when an assessee provides more than one service?
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Is filing of Service Tax return compulsory even if no taxable service provided or received or no payments received during a period (a particular half year)?
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What is the procedure for Service Tax e-filing?
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Is E-filing of Returns mandatory to all assessees?
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How to file Service Tax return?
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What is e-filing of Service Tax Returns?
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Is there any provision to file a revised return?
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How to file Service Tax Returns?
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When to file Service Tax returns?
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What are the Returns a service tax assessee has to file?
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How does the taxpayer get the regular Service Tax Challan stamped and receipted by Bank?
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Does the Internet banking service give any receipt for the Service Tax Payment?
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Up to what time in a day the e-Payments for Service Tax can be made?
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Are there any geographical restrictions on Banks for Service Tax Payments?
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