Service tax invoice

This query is : Resolved

divya barola (Querist)
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01 July 2013 Isn't quoting of Service Tax Registration Code on the Invoice a mandatory requirement?
Does quoting of PAN suffice this requirement?
Can an assessee claim Input Tax credit of such an invoice?

Karan Teli

Karan Teli (Expert)
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01 July 2013 Quoting of service tax registration number is mandatory as per service tax rules. While takin credit also the same requirement is specifically mentioned.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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01 July 2013 Yes . Service provider has to necessarily mention service tax registration number in their invoice.
Ref:- Rule 4A(i)of Service tax Rules,1994 and notification 11/2004.

divya barola

divya barola (Querist)
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01 July 2013 this means that only PAN will not suffice,right?

Karan Teli

Karan Teli (Expert)
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01 July 2013 Pan will not suffice. It would suffice in direct tax area but this is not a DR part.

divya barola

divya barola (Querist)
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01 July 2013 ok.Thank you sir.

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