Query Related to service tax

This query is : Resolved

TARUN SHINGALA (Querist)
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07 February 2011 Dear Sir/Madam

Please give me advice

What is the provision of service tax when the service provider doesn`t have service tax Registration No (as he is not eligible for this) for booking of the bill for which he received service from others

whether it should be included in cost or shown under service tax receivable a/c

Sunil Kr. Sanganeria

Sunil Kr. Sanganeria (Expert)
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07 February 2011 If the service Provider does not have service Tax Number, he cannot charge service tax in the bill.

If service Tax is charged in bill raised by other party on the service provider , the service provider will treat the whole amount of the bill including service tax for providing services to him.