SUB: Mentioning of Service Tax Registration No. on the Invoice issued by Service Tax providers – REGARDING
It has been observed that in some cases the service providers have not deposited to the Government, the Service Tax collected from their customers. The service receiver is also not in position to know whether the service provider is registered with the department and whether he is depositing the Service Tax collected from them to the Government.
2. Further, the credit of Service Tax paid has now been allowed across the board irrespective of the category in which the input and the output service falls. In order to keep a check on proper utilisation of the credit and in order to curb the malpractices, it has decided that invoice issued by the service provider should bear the Service Tax Registration Number as is being done by the Central Excise and sales tax assessees in the invoices issued by them.
2. All the Trade Associations are requested to give wide publicity to the contents of this Trade Notice amongst their members
( ANITA SAHNI )
COMMISSIONER
Authority : Directorate General of Service Tax, Mumbai
Dated 18.9.2003