22 January 2011
One of our clients is providing service of commission agent.He has billed upto Dec 2010 of about 10.00 lacs.But payment of services has not been recieved. My query is whether he is required to get himself registered under Service Tax though payment has not been received.
24 January 2011
yes, he is to get himself registered under ST law though payments have been not received. It is based on taxable services provided during the year.