28 March 2012
A partnership firm engaged in beauty treatment and having service tax no. They do not show service tax separately in tax invoice. (The rate of services included service tax). Service tax amount showing seperatly in tax invoice is mandatory for all assesses?
separate bifurcation is not mandatory but in that case service tax is payable as if tax is included in the service charge.
Since you have clearly mentioned that service tax is included in the service charges. Just mentioning that it is inclusinve of service tax would be recomended.
there is no such provision which clearly says that there should be a bifurcation.