Basic query in service tax

This query is : Resolved 

31 January 2014 Can i get a reason why below transaction is liable to service tax.
Q.ABC Ltd rendering a taxable service furnishes you the following information for the month of Jan 2014
Services rendered to associated enterprise in January 2014 --Rs50,000
(No bill was raised but accounting entries were made in the books of account)
I will be very much thankful to you.

31 January 2014 yes it is very much taxable. absence of invoice is not relevant..`


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