Invoices raised serially

[Guest]

Dear Sir,

I have received some rent a cab services bill. I observed, Invoice no is not serially (I.e April month Bill no is 08, June Month Bill no.02, May Month Bill no.05). Please suggest can i be pass this type of bill??.

Any problem in RCM?? Or Service Tax Audit??.

Please suggest.

Thanks & Regards,

Sanjay Vasava

[YAGAY andSUN]

Please raise the query from your service provider that why there is such discrepancy in the documents. Department cannot raise any question if service is paid appropriately since mistakes can be rectified.

[Rajagopalan Ranganathan]

Sir,

Rule 4A (1) of Service Tax Rules, 1994 stipulates that-

Every person providing taxable service shall not later than thirty days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service provided or agreed to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:-

(i) the name, address and the registration number of such person;

(ii) the name and address of the person receiving taxable service;

(iii) description and value of taxable service provided or agreed to be provided; and

(iv) the service tax payable thereon.

Since you are service receiver you can pass the bill since issuing serially numbered bill is the responsibility of the service provider. However for this rectifiable error substantial benefit of availing cenvat credit of service tax paid cannot be denied. It is for the jurisdictional Central Excise Officer having jurisdiction over service provider to take appropriate action for non-maintenance of serially numbered invoices. If the service tax is paid under RCM the relevant document to take credit is the challan under which service tax is paid by the service receiver.

[Guest]

Dear Sir,

It means not required serial number wise invoicing ??

Thanks & Regards,

Sanjay Vasava

[Ganeshan Kalyani]

Dear Sanjay Ji,

As per provision cited by expert collegue, yes invoice should be serially number. It is responsibility of the service provider. Therefore, service receiver can not be held responsible. You can book the invoice.

As a matter of courtesy you may ask your service provider as to why he is not maintaining the correct serial numbers.

Thanks.

AI Summary

Serially numbered invoices: provider duty confirmed; recipient may accept bills and claim credit when tax is paid. Invoices for rent a cab services must be serially numbered under Rule 4A(1) of the Service Tax Rules, 1994 and include prescribed particulars; the obligation to issue serially numbered invoices is on the service provider, and failure to maintain serial numbering is a provider compliance matter. The service receiver may accept and record such invoices and is not barred from availing cenvat credit for tax paid; where tax is paid under reverse charge the challan evidencing payment is the relevant document.