PAN based service tax no... is it a must...?

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darpan chheda (Querist)

23 August 2010 Recently our consultants have pointed our that PAN based service tax no. is mandatory on the invoice in order to get the service tax credit & asked us to get the same from a few parties. Now my questions are

1. Is PAN based service tax a pre-requisite for claiming input credit?
2. on some invoices, Service tax registration number is printed instead of PAN based number. Is it adequate for the input credit claim...?
3. Incase we have the service tax number copy with us, but the same is not mentioned on the invoice raised by the party. Will that copy of certificate be adequate for the inout credit claim

Request all the experts to answer the above queries in the light of the CENVAT credit provisions

Await your answers.

Thanks in advance

Ram Avtar Singh

Ram Avtar Singh (Expert)

23 August 2010 PAN based service tax no. is mandatory on the invoice in order to get the service tax credit. All service tax No. auto converted PAN Base. so it is mandatory to print on invoice.

darpan chheda

darpan chheda (Querist)

23 August 2010 Thanks a lot sir... one more clarity... Incase of centralised registration, whether there will be a one centralised PAN based number...?

Gagan Agarwal

Gagan Agarwal (Expert)

27 August 2010 yes there is only one registration number allotted for all the premises in case of centralised registration.

The registration number allotted is the location from where centralised billing / accounting is undertaken.

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