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TMI BlogInvoices raised seriallyX X X X Extracts X X X X X X X X Extracts X X X X ..... Invoices raised serially X X X X Extracts X X X X X X X X Extracts X X X X ..... m in RCM?? Or Service Tax Audit??. Please suggest. Thanks & Regards, Sanjay Vasava Reply By YAGAY AND SUN: The Reply: Please raise the query from your service provider that why there is such discrepancy in the documents. Department cannot raise any question if service is paid appropriately since mistakes can be rectified. Reply By Rajagopalan Ranganathan: The Reply: Sir, Rule 4A (1) of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Rules, 1994 stipulates that- Every person providing taxable service shall not later than thirty days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided or agreed to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable thereon. Since you are service receiver you can pass the bill since issuing serially numbered bill is the responsibility of the service provider. However for this rectifiable error substantial benefit of availing cenvat credit of service tax paid cannot be denied. It is for the jurisdictional Central Excise Officer having jurisdiction over service provider to take appropriate action for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-maintenance of serially numbered invoices. If the service tax is paid under RCM the relevant document to take credit is the challan under which service tax is paid by the service receiver. Reply By Sanjay Vasava: The Reply: Dear Sir, It means not required serial number wise invoicing ?? Thanks & Regards, Sanjay Vasava Reply By Ganeshan Kalyani: The Reply: Dear Sanjay Ji, As per provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cited by expert collegue, yes invoice should be serially number. It is responsibility of the service provider. Therefore, service receiver can not be held responsible. You can book the invoice.
As a matter of courtesy you may ask your service provider as to why he is not maintaining the correct serial numbers.
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