Invoicing

This query is : Resolved

bharat pareek (Querist)
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25 April 2012 The service provider has raised an invoice with an invoice number of only the basic amount of service offered. Service tax payable is not mentioned in the invoice.
However, he has appended another invoice with reference to the former and separately charged service tax on the basic amount mentioned in the first invoice. Is such an invoicing method correct? Can the service recepient avail CENVAT Credit against such an invoice? Thank you.

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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26 April 2012 SInce he has raised supplemental invoice for servic tax, there is no problem in taking Credit of hte same by the service receiver. As regards, methodology its better to show amount of service tax in main invoice only.