Originally posted by : VIVEK |
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There is an item in ST -3,asking amount of Gross services billed during the month.Can anyone enlighten me on the purpose of asking these details ,when the liability is based on collection/cash basis?Thanks. |
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there are several incidents where the service provider has escaped most of service billed from service tax, saying that these services are not covered under service tax, or these buyers are not willing to pay service tax ( mobile operators and outdoor caterers are hot example)
again when service provider claims that he will pay tax on receipt basis, but does not change st3 return within 3 months, means the services are booked in 100% here the department initiate to enquire the basis of non payment for long time.