Dated : Sep 18, 2003

Service Tax Registration Number to be mentioned on invoices issued by service providers

Subject: Mentioning of Service Tax Registration No. on the Invoices issued
            by Service Tax providers – Regarding

It has been brought to the notice of this Directorate that in some cases the service providers have not deposited to the Government, the Service Tax collected from their customers. The service receiver is also not in position to know whether the service provider is registered with the department and whether he is depositing the Service Tax collected from them to the Government.

Further, the credit of Service Tax paid has now been allowed across the board irrespective of the category in which the input and the output service falls. In order to keep a check on proper utilization of the credit and in order to curb the malpractices, it is felt that invoices issued by the services provider should bear the Service Tax Registration Number as is being done by the Central Excise and sales tax assesses in the
invoices issued by them.

In view of the above, you may ensure that Registered service providers falling in your jurisdiction mention Service Tax Registration No. on their invoices. Please advise the field formations under your jurisdiction to issue suitable instructions/ Trade Notice in this regard. Action taken in the matter may please be intimated to us.

[Directorate General of Serive Tax, Mumbai, Letter F. No. V/DGST/30-Misc-29/2001/3674, dated 18-9-2003]

                                                 
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