Saurabh Toshniwal (ca final) (2363 Points)
05 February 2013A Ltd is paying rs 70000 pm to a contractor ( individual) for labour supply but does not show service tax in invoice seprately but service tax is calculated & written by pencil & service tax regn of contractor is also not written on the bill, then whether A Ltd. can take credit of service tax .
Mr Subrata Dasgupta
(Finance Professional)
(171 Points)
Replied 07 February 2013
Dear Saurabh
The Company need not pay the amount of Service Tax if it is not part of the invoice and Registration Number not mentioned. Ask the Service provider to give a proper Invoice with Service Tax Amount and Cess amount. The invoice should mention the Service Tax Registration Number and Nature of Service may be mentioned.
On such revised Invoice, the Company can claim Cenvat Credit.
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