Invoices raised serially

[Sanjay Vasava]

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

AI Summary

Service receivers not liable for non-sequential rent-a-cab invoices; rectify issue with service provider under Service Tax Rules. A participant raised a concern about receiving rent-a-cab service invoices that were not sequentially numbered, questioning if this could pose issues for Reverse Charge Mechanism (RCM) or Service Tax audits. Respondents clarified that while invoices should be serially numbered per Service Tax Rules, the responsibility lies with the service provider, not the receiver. The service receiver can still process the invoices and claim CENVAT credit, as the error is rectifiable. It was suggested to inquire with the service provider about the discrepancy, but the receiver is not liable for the numbering issue.