One of our client a private limited company running a Commercial Computer eduation training centre. They have turnover of Rs. 70/- lakhs they have collecting service tax for main cources. For shortterm cources they are not collecting and paying Service tax, During the year they have Rs. 5 lakhs as short term course fees. What is the auditor's risk in this regard. whether we have to mention the same in the audit report. Whether the company has to create provision for the service tax liability. Kindly guide me in this matter