OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE
NO.1, WILLIAMS ROAD, CONTONMENT, TRICHIRAPPALLI-612 001.
Trade Notice No.22/03 (S.Tax) Dated 9 .10. 03
Sub: Mentioning of Service Tax Registration No.
On the Invoices issued by Service Providers-Reg
The contents of the letter F.No.V/DGST/30-Misc-29/2001/3686 dated 18.09.03 of the Director General of Service Tax, Mumbai is communicated herewith for information, guidance and necessary action.
The contents of this Trade Notice may be brought to the knowledge of all constituent members of the Trade Associations and Chamber of Commerce.
( Issued from the file C.No.IV/16/901/2003 S.Tax).
SUPERINTENDENT, JOINT COMMISSIONER (T).
SERVICE TAX CELL (HQ).
As per the mailing list I, II & III.
Director General of Service Tax, Mumbai
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 service provider should bear the Service Tax Registration Number as is being done by the Central Excise and Sales tax assessees in the invoices issued by them.
In view of the above, it may please be ensured that Registered service providers falling under this commissionerate jurisdiction mention Service Tax registration No. on their invoices.