PLA Register in Service Tax

NO

there is no PLA register in service tax, as service tax is paid after the transaction at the end of month, 

PLA register was( still in existance) in existance when duty had to be paid BEFORE clearence of goods from factory. under central excise rules.

when the assessee has option to pay duty at monthly calculation at end of month, use of PLA is very rare in excise. 

one of my client has received a notice from service tax depptt. they were asking for the PLA register & i also want to ask if i am getting cenvat credit on telephone expenses. What kind of recond i have to furnish to them.

i assume that he has paid excess duty and claimed for refund in any return period. for confirmation of that refund department wanted to know the accountability of the amount.

There may be the issue that party is in excise and paid duty from excise account PLA towards service tax payment. and in such case they may ask for PLA to ensure that party had sufficient balance in PLA for such payments.

regarding telephone bills input credit, department may ask for any clarification which they deem fit for verification of returns filed.

There is a rare practice of maintaining PLA these days. Everything will be recorded in Excel sheet with proper naming and coloumns.

What you can do is to give a summary in excel sheet printed on how much xcise duty has been paid, and how much by cenvat credit and by cash.

Regarding cenvat credit on telephone expenses, you can avail cenvat credit provided telephone lines are used for business (in factory or in relation to factory activities).