Digital Signatures - myths and misconceptions

Thanks to Mr.P.G.James for a thorough exposition on the subject. While it is true, the Department cannot take one stand while collecting the service tax and a different stand for permitting credit on computer generated invoices, obviously, caution is advised while taking credit on such invoices.
The serice tax law and CEx law are special statutes. The specific provisions requiring signatures or digital signatures on invoices in these special statutes would preval over general provisions in other general statutes.

In fact the provisions of Sec.65A and 65B of the India Evidence Act will also not help defend any credits taken based on invoices not containig signatures or digital signatures.
Also,with the spurt in cybercrimes in recent years, the CBEC can not be expected to dispense with signaures or digital signatures on invois. Therefore, all assessees should cooperate with one another by signing invoices in the manner prescribed. Regards/ R.Kumaravel

R KUMARAVEL 26/07/2015