TMI BlogInclusion of Category of services on InvoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Inclusion of Category of services on Invoice X X X X Extracts X X X X X X X X Extracts X X X X ..... service receiver, to avail the service tax credit on the input invoice, the mention of category of services by the service provider on invoice is mandatory? If the category of service is not mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, can service tax authorities, disallow the credit/set off to us? Reply By JAMES PG: The Reply: As per Rule 4 A of service tax rule 1994, Invoice should contain description, classification and valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of taxable service provided or to be provided. 'Classification' mentioned in the Rule is nothing but category of service as per Sec 65(105). Post 1.07.12, there is no requirement as to the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services.
Cenvat credit cannot be denied simply for the reason that Category of service is not mentioned in an Invoice as this is purely of technical nature X X X X Extracts X X X X X X X X Extracts X X X X ..... g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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