Please guide about service tax case..

This query is : Resolved

pankaj (Querist)
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05 February 2015 An assesse has earned professional income as Writer and assistant Director in film for Ay 2011 12 amounting to Rs 640000, for Ay 2012-13 amount to Rs 17 lacs. In the Ay 2013-14 he had earned income of Rs 15 lacs he is liable to pay service tax but he took registration on date 15/07/2014 he won't be do earlier because of some circumstances.if he receive the entire service tax of earlier amount and pay the same to goverment whether he will be liable to pay interest or penalty if any..?? he is liable to pay service tax on receipt basis as he is below threesold limit of 50 lacs..please guide to me..???

CA Robin Betala

CA Robin Betala (Expert)
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06 February 2015 Yes he would be liable for interest and penalty but penalty can be reduce to 25 % if he pays it before SCN.

He is liable to pay service tax on receipt basis.