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Service tax with and without tin number

This query is : Resolved 
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(Querist)
11 June 2014 If seller doesn't have TIN number then can he charge Service TAX ?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
11 June 2014 For charging service tax, person should have valid Service tax registration number, TIN is related to VAT,so that is immaterial

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