CA
1135 Points
Joined January 2010
Dear KC,
Post introduction of negative list w.e.f. 1 July 2012, the service categories have been omitted from the Finance Act, 1994.
Thus, legally speaking, there is no service category at all. It is merely for the statistical purposes, the Department had requested all the assessees to pay Service tax under the respective service categories. So today, service categories have no more significance than this one.
Hence, it is not required for you to mention such service categories in the invoice.