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..
Under Secretary to the Government of India
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.