INVOICES UNDER SERVICE TAX  :

STR ,1994 provides that a provider of service is required to issue an invoice ,or a bill or a challan signed by him or a person authorized by him within 30 days ( but ,in case of service provider providing Banking or other Financial services , the time limit is 45 days  )  from the date of completion of service or from the date of payment whichever is earlier. Such invoice must contain the following details in view of Rule 4A ( 1 ) –

(i ) Name , Address and registration number of such person

• Name ,and Address of the person receiving the service.
• Description ,Classification and Value of taxable service provided, and
• Service tax payable thereon.

As per Rule 4C any invoice ,bill or challan issued under rule 4A OR Consignment Note issued under rule 4B may be authenticated by means of digital signature