Does the manufacturer’s depot or branch office have to be registered under maintenance or repair service, if they undertake any repair work?
Yes. They come under the category “person authorized by” manufacturer. The facility of one centralized registration is also available with the permission of the Commissioner. • Most of the Internet café do not issue bills, but merely issue slips to the customers indicating start time and end time and the customer is charged accordingly for the time spent for browsing. Should the Internet café raise any bills or invoice? The department has prescribed no format of bills or invoices, and the assessee can continue to use the existing bills, slips or receipts provided all details are shown and charge service tax therein. The private register in which the time spent for browsing and charges received from the customer will also be a document relevant for accounting the value and service tax collection.
