TAX INVOICE, Service Tax

[pradip patwardhan]

Dear all,

Whether service tax Invoice having declaration " It is computerised Invoice hence does not require Signature & stamp" Whether It is valid invoice under Service tax act?? Kindly reply...

 

 

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[Naveed S]

sub rule (2) of rule 4A of Service Tax Rules, 1994 states as under :

 Every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him..

Hence, if the invoice issued by you shall also be used for availing cenvat credit by the recipient, then such invoice is required to be duly signed by the assessee or his authorised person.