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assessee who has not paid service tax

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(Querist)
23 September 2008 If an assessee has not paid service tax before due date and also remain unpaid upto date of audit report, what will be his status and what factor should auditor need to be disclose in his audit report?
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Miss Komal Mantri

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Miss Komal Mantri (Expert)
23 September 2008 if CARO is applicable than failure to pay statutory dues need to be reported there. otherwise also qualified report can be given.
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CHEZHIYAN

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CHEZHIYAN (Expert)
24 September 2008 Your Report Should Qualify the Same
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