09 June 2010
There is neither any prohibition nor any provision of issuing/re issuing ORIGINAL invoice.
In fact, unlike Central Excise, there is no provision in service tax laws to prepare 3 copies of invoice, marking the copies as ORIGINAL .. .. TRIPLICATE for seller.
In view of absence of specific prohibition, original service tax can be re issued, bearing the same invoice number and date, in my view.
09 June 2010
In case of Units where excise and service tax is applciabel, pre-printed invoice no. invoices book are used, then how can he will issued the same invoice no. again.
Inplace of issuing duplicate invoice, he has to provide photocopy of his invoice copy.