Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 28th June, 2010
Notification No. 39/2010 - Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (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 (Amendment) Rules, 2010.
(2) They shall come into force on the 1st day of July, 2010.
2. In the Service Tax Rules, 1994 (hereinafter referred to as the said Rules),
in rule 4A, in sub-rule (1), after the fourth proviso, the following proviso
shall be inserted, namely:-
“Provided that in case the provider of taxable service is aircraft operator
providing the service of air transport of passenger, an invoice, a bill or as
the case may be, challan shall include ticket in any form by whatever name
called and whether or not containing registration number of the service
provider, classification of the service received and address of the service
receiver but containing other information in such documents as required under
this sub-rule.”.
(K.S.V.V.Prasad)
Under Secretary to the Government of India
F.No.334/3/2010-TRU
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. 10/2009-Service Tax, dated the 17th March, 2009 which was
published vide number G.S.R. 171 (E), dated the 17th March, 2009.