Service tax payment

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sivakumar (Querist)
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27 November 2016 Hi,

I have one doubt can you clarify anyone,

My client Partnership Company doing advertising business have service tax registration they collected service tax in their invoice. Some invoices they are not claimed service tax my question is the company have to pay service tax for which they are not claimed service tax.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 November 2016 They have to pay service tax on invoice not claimed service tax unless it is exempted.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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27 November 2016 The total value of invoice would be taken as inclusive of Service Tax. Tax worked out by back calculation & paid accordingly

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Sandeep Dharar

Sandeep Dharar (Expert)
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29 November 2016 If the invoices in which Service Tax has not been collected is an exempted service or negative list category service or free service then no need to pay Service tax on that invoice. But other than that u must treat ST component included in the invoice value and u need to pay Service Tax by back calculation process.