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Tax audit clause 43 b


23 February 2013 Please guide me....one of my clients has not applied for Service Tax No only though his gross receipts are far more....he is a labour contractor supplying labour for painting work n all on contract basis....do i need to report in his Tax audit report that he has not applied for service tax registration ? In clause 43 B ? or in any other clause ? please tell me....

23 February 2013 Hi,

You can not report u/s 43B, since it is mainly for allowability of deduction for tax & other statutory payment made.

Thanks!!

25 February 2013 Thank u so much ....but yes then wer do we need to report in tax audit ? under which clause then ? or not to report at all ? please guide me




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