We print the 15 digit PAN based service tax registration no. on our service tax bills.
One of my client says that we should quote both the 15 digit PAN based STC no. as well as the service tax registration code which starts with M-IV..... They have asked us a copy of the original service tax allotment number as well as a copy of the service tax registration code no.
I have given them the reference of telephone service providers who only mention their 15 digit PAN based service tax no. on their bills. There must surely be several organizations who must be claiming credit on their service tax on telephone bills on the basis of this no. printed on the bills.
They say that they require the service tax registration code to claim service tax credit. My client claims that merely quoting 15 digit service tax no. is insufficient to claim service tax credit. I want to know whether both are mandatory to claim service tax credit or is the 15 digit PAN based service tax no. sufficient for the customer to claim service tax credit.
I also want to know whether the client is within his rights to demand copies of service tax allotment no. given to us by the department.
well as per the service tax rules framed by the centeral govt. it is compulsory to quote the service tax number issued by the Excise deptt. THe 15 digit PAN based number is now a days used but it in no way replace the service tax number as issued in certificate format. Regarding telephone service providers along with insurence companies and bank has been given freedon from giving the service tax number.
The client of service tax provider can always ask for the service tax number and there is no problem in giving the photocopy / xerox copy of the certificate issued by the deptt.
YES THE CLIENT IS IN within his rights to demand cpoy of service tax allotment number.
[size=14][b]Essential requirement of invoice - As per rule 9 of Cenvat Credit Rules, Cenvat credit cannot be denied as long as the document contains essential aspects of duty/tax payment i.e. -[/b][/size]
(a) payment of duty or service tax
(b) description of goods or taxable service
(c) assessable value
(d) name and address of the factory or warehouse or provider of input service
(e) service tax registration number.
so it will help you.
bye and take care and warm wishes for christmas and new year.
from shivprakash chaurasia
shivprakash_chaurashia @ yahoo.com
mobile no. 98265907232
CAclubindia
