SIGNING OF INVOICES

[DR.MARIAPPAN GOVINDARAJAN]

The provisions of Service tax require that the invoices/bills/challans issued by the service provider to the service recipients are duly signed by the service provider or by the person authorized by him on his behalf.  I happened to see some invoices without signature and there is a remark that 'since computer generated bills no signature is required'.  Whether it is allowed?  The views of the experts are solicited.

 

M. GOVINDARAJAN

[YAGAY and SUN]

There is no such exemption in the Service Tax Law's provisions except in banking sector.

[r.rajkumar kumar]

I think is allowed as per the  IT act of india. kindly refer the act. tks

AI Summary

Invoice signature requirement: service tax invoices must be signed; no general exemption for computer generated bills.
Service tax provisions require that invoices, bills, or challans issued to service recipients be signed by the service provider or an authorized person; there is no general exemption for computer generated invoices under the service tax law, with the banking sector noted as the only identified exemption.