24 August 2009
If a service provider does not claim service tax in the bill raised to service receipnt as per requirement of Rule 4A of Service Tax Rules 1994, and after two year he ask the service Receipnt to make the payment of Service Tax and earlier it was could not claimed due to mistake/ oversight. Is service Receipnt liable to pay the Service Tax now while the Service was provided two year back.or he can refuse to make the payment of service tax now saying that as to why the service Tax was not claimed alongwith the value of service as per the requirement of Rule 4A of Service Tax rules1994.
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