20 August 2014
Dear all, A company receiving GTA service via road and accordingly liable to pay ST under RCM. Before 01/07/2012 Transportin Agencies were charging ST, therefore the company was not paying Service Tax. But w.e.f. 01/07/2012, Transport Agencies stopped charging ST on their bill and the company also not paying service tax on that. Now company realizes his mistake wants to get registered with service tax.
Now My query is that whether the company need to pay service tax from 01/07/2012 or from present date?
Further if company needs to pay service tax for previous periods too, then whether it would also required to file returns for that period??
CAclubindia
