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Service tax

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(Querist)
23 April 2013 Dear sir,
Is service tax liability arise on provision of income at the year end, for the service provider.

Thanking you
Manish Mittal
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Gorav Kumar Goyal

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Gorav Kumar Goyal (Expert)
23 April 2013 IF your business is of services then you can book income on the basis of invoice raised to party.

You can not make provision of service without invoice like anyone can not book sales without invoice.

So first check accounting and do give relevant more facts to clarify.

CA. Gorav Kumar Goyal
G K Goyal & Associates

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