A Service vendor is Registered with Service Tax authrorities for provision of services like Works contract , Repairs & Maintenance and the like. A ciustomer awards a servcie job on the contractor. When the contractor claims over and above the service charges against Service rendered to the customer to the extent of Service Tax , the customer insists on submission of Service Tax paid challns and a CA Certificate towards confirmation of Service Tax paid on the invoice raised. Over and above the last filed ST Return is also demanded .
My query is whether the above demand by the customer legally tenable ? Is there any decided cases or law in favour or against the contention of the customer ?
Kohinoor Mitra.
Mobile No: 98303 09211
Vendor Queries Legality of Customer's Demand for Service Tax Challans; Experts Debate Cenvat Credit Rules. A service vendor registered for service tax queries whether a customer's demand for service tax paid challans and CA certification for claiming service tax is legally tenable. Neeraj Kumar responds that while there is no statutory requirement for such documents, customers may request them to ensure the tax has been paid. Kohinoor Mitra argues that the Cenvat Credit Rules allow credit based on invoices, not additional documents, and that such requirements are not mandated by law. Neeraj clarifies that the issue is between the vendor and customer, not involving the department, and advises against unnecessary comparisons with VAT/CST laws. Mitra cites recent rule changes supporting their stance. (AI Summary)
TaxTMI 
TaxTMI 
