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Sub:- Mentioning of Service Tax Registration No. on the Invoices issued by Service Tax providers - reg.
Trade and Industry are aware that following enactment of Finance Bill, 2003, credit of Service Tax paid has now been allowed across the board irrespective of the category in which the input and the output service fall.
In order to ensure proper utilization of the credit, it has become necessary that the invoices issued by the service provider should bear the Service Tax Registration number as is being done by the Central Excise and Sales Tax assessees on the invoices issued by them. This will also help the service receiver to know whether the service provider is registered with the department and depositing the Service Tax collected from them to the Government.
It is, therefore, informed that henceforth, all registered Service Providers are strictly required to mention the Service Tax Registration Nos. on the invoices issued by them.
Trade associations are requested to give wide publicity to the contents of this Trade Notice amongst their members.
(RAJENDRA PRAKASH) COMMISSIONER
Authority: DG Service Tax letter F.No. V/DGST/30-Misc-29/2001/3685 Dated 18.9.2003
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