I am registered in service tax with rent a immovable property category. I had raised bill to my tenant i.e. Rent amount rs.100000.00 add service tax rs.12360.00 total =rs.112360.00 . But i received payment agst rent amount only i.e.rs.100000.00 after deducting tds. My tenant say that he will not pay service tax amount as it is not in the service tax rule. What is my liablity should i pay service tax on amount received rs.100000.00. and what about the service tax amount. And my question is service tax payable on the receipt of payment or not. And if i had not received the payment for more than 3 years is there a time limit for service tax . As service tax rule says service tax deposit when we received the payment