TAX INVOICE

[pradip patwardhan]

Dear all,

Whether service tax Invoice having declaration ' It is computerised Invoice hence does not require Signature & stamp' Whether It is valid invoice under Service tax act?? Kindly reply...

 

 

[Mahir S]

sub rule (2) of rule 4A of Service Tax Rules, 1994 states as under :

 Every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him..

Hence, if the invoice issued by you shall also be used for availing cenvat credit by the recipient, then such invoice is required to be duly signed by the assessee or his authorised person.

AI Summary

Invoice signature requirement: computerised invoices without signature cannot support input service credit unless signed by authorised person. Service tax invoices used to distribute input service credit must be issued as an invoice, bill or challan and bear the signature of the assessee or an authorised person; a statement that the invoice is computerised and therefore unsigned does not meet the signature requirement for claiming cenvat/input service credit.