04 November 2011
Would like some clarity in regard to when (Date) an assessee is liable to pay service tax under following circumstances.
A Goods Transport Bill is raised by the GTA on the ASSESSEE on 25th of the month (say January) for services rendered between 1st January to 25th January. But the ASSESSEE receives the bill on 5th of the Next month (say February), by which date he has already deposited the service tax for January without including the amount of Service Tax applicable for this particular GTA bill.
In which month would he be liable to pay service tax for the GTA bill in question. Please provide the section(s) &/or provision(s) under the SERVICE TAX ACT which explains such cases. Dose any liability arise on Assessee in such cases.
04 November 2011
Suppose that assessee has made payment on 5th of feb and is liable to pay service tax on monthly basis. In that case assessee is required to pay service tax on 5th of march.
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