Is service tax number mandatory ?

This query is : Resolved 

10 February 2014 company is deducting 40% service tax under reverse charge for "rent-a-cab" service provided by cab operator.

Cab operator don't have Service Tax number.

Is it compulsory to have service tax number to cab operator ??

if yes, is there any circular from govt. ??

Urgent Please...

10 February 2014 Under reverse charge mechanism, Service provider and receiver both are requird to have Service Tax number.

10 February 2014 But is there any circular related to that ???
My seniors want particular circular issued by department..




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