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...

 

 

AI Summary

Computerized Service Tax Invoices Must Be Signed for CENVAT Credit Validity per Rule 4A(2) of Service Tax Rules, 1994. A query was raised regarding the validity of a computerized service tax invoice that lacks a signature and stamp, questioning its compliance with the Service Tax Act. A response clarified that according to sub-rule (2) of rule 4A of the Service Tax Rules, 1994, an invoice used for availing CENVAT credit must be signed by the issuer or an authorized person. Therefore, such invoices need to be duly signed to be valid for credit distribution purposes.