01 July 2013
Isn't quoting of Service Tax Registration Code on the Invoice a mandatory requirement? Does quoting of PAN suffice this requirement? Can an assessee claim Input Tax credit of such an invoice?
01 July 2013
Quoting of service tax registration number is mandatory as per service tax rules. While takin credit also the same requirement is specifically mentioned.
01 July 2013
Yes . Service provider has to necessarily mention service tax registration number in their invoice. Ref:- Rule 4A(i)of Service tax Rules,1994 and notification 11/2004.
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