Authenticity of signature under rule 4a of service tax rules

Urgent help- Does affixing an image of hand written signature shall be considered as an invoice issued under rule 4A of Service Tax Rules?

Kindly reply asap.

Replies (1)
No. The invoice would either have to contain the actual physical signature of the authorised person or should be electronically signed i.e. affixed with digital signature of the authorised person. Digital signature certificates are electronically encrypted authentication certificates that can be affixed onto electronic documents. Hope the same clarifies.

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