Hi all, Please help.
There are abatements available for various Services like Outdoor Cateror, Mandap Keeper etc.... Now my Query is as follows:
Suppose an Outdoor cateror didn't get himself registered initialy despite being so liable & hence didn't pay Service tax. After a while, it got itself registered & paid Service Tax for earlier periods with Interest... Can he claim abatement in respect of period for which he wasn't registered?????? Or is he need to pay entire service Tax for the said period without any abatement?????Service provider doesn't have any Cenvat Credit.......................