Whether liable

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 December 2013 my client cac is a contactor and did works of locating underground water points,transportation of drilling machine from one point to another point,drilling of 6.5" bore hole, fixing pvc pipe to bore hole ,erection & commissioning of submersible pumps etc.He did not supply any kind of materials required for bore wells.
He billed Rs.15 lakhs to Co. for the above work for fin.year 2010-11 & he has not received any service tax from Co.

1.Now let me clarify whether he is liable to pay sevice tax for the above work?

2.if so,can he pay under VCES?
NOTE: FOR FIN YEAR HIS ALL GROSS RECEIPTS amounts to Rs.15 lakhs only.& not received any service tax from Co.

@VaibhavJ

@VaibhavJ (Expert)
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28 December 2013 Hi

If Provision of services & Invoice has already been raised before 01.04.2011 then no ST is payable unless money is received.

Thanks//VaibhavJ

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