Invoices raised serially

[Asked by 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

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.