Panalty provision for voilation of rule 4a(1)

My company got the verious service like man power, vehicle hiring, work contract etc from verious service provider. As per Rule 4A(1) The invoice / challan / bill should contain following details-

1 Name, Address and registration number of person providing taxable service

2 ----------------

3 -----------------

I want to know whether we are liable to pay service tax if service provide not mention the Registration Number on the Invoice however service provider submit the registration certificate to the company.

Please provide your valuable input on the above querry as soon as possible in details

 

 

Replies (1)

Dear Bal Krishan,

 

The invoice seems incorrect, as it is mandatory to provide for the registration no. on the invoice as per Rule 4A of the Service Tax Rules, 1994. Further, even if you pay Service tax, such incorrect invoice would not be an appropriate document for you to claim Cenvat credit.

 

Thus, it is suggested that you get the invoices rectified.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 August 2026
Article Assistant

Sanath Sheshagiri & Co.

Bengaluru

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details