Pan on bill of freight

In my opinion, it should mention PAN, since no impact would arise in service tax. but at the same time, TDS shall be deducted @ 20% by virtue of section 206AA of Income Tax Act.

PAN no. is not necessary in the freight invoice.

quoting of PAN no is mandatory,,if service tax is not charged by the consignee or transporter then consignr had to pay..