Section 21
Section 21
(1A)
Notwithstanding subsection (1), the Director General may, upon request in writing by a registered person and subject to such conditions as he deems fit, approve an invoice to not be issued if the
Director General is satisfied that it will not be appropriate for the registered person to issue an invoice.
(2)
No invoice showing an amount which purports to be service tax shall be issued on the provision of services—
(a)
which are not taxable services; or
(b)
by a person who is not a registered person.
(3)
The amount of service tax payable shall be collected by the registered person from the customer in addition to the value and any
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other amount due and payable by the customer in respect of the taxable services.
(3A)
Notwithstanding subsection (3), where the payment for taxable services are made to any machine or device operated by coins, tokens or the like, the amount of payment shall include the amount of service tax chargeable.
(4)
Any person who contravenes subsection (1), (2) or (3) commits an offence.
(5)
This section shall not apply to a foreign registered person.