Input allowed on invoice bearing handwritten serial number
As per Court, the rule says that the invoice should bear serial numbers. However, there is no mention in the rules that the invoice should bear Pre-printed Serial Numbers. Therefore, we are of the clear view that the invoice should be “Serially Numbered” irrespective, whether, it is hand written or Pre-printed.
Also nonmention of service tax registration or it is over written on the invoice the same is only procedural lapse. So long, there is no dispute regarding payment of service tax by the service provider, there is no problem.
At the most, if the department has any doubt about the authenticity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers’ end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid.
We also observed that at the time of audit whereby the same objection was raised a report was sought from the service providers’ end and it was found that the service tax was paid.
You May Also Refer:
- Who is liable to deduct Tax at Source (TDS) | Who is liable to deduct TDS
- TDS Rate Chart For Assessment year 2021-22 or Financial Year 2020-21
- ITC Cannot be denied due to technical glitches of Portal: Judgement