Job work charges should be clearly mentioned in invoices: AAAR

In re  Indian Oil Corporation Limited (GST AAAR Odisha) The Appellant admittedly submitted that as per agreement, M/s Praxair is raising 6 (six) invoices each month for services rendered to the Appellant as follows:- (i) two for fixed lease charges, (ii) two for fixed operation & maintenance charges and (iii) two for variable operation & maintenance charges at the rate of 18%. After going through the sample invoices submitted by the Appellant, it is amply clear that the job work charges are not mentioned in the invoices raised to the Appellant for the service rendered, During the Pers...