23 October 2016
a service provider raised a bill nd deduct service tax two yrs ago and also paid to govt... but cant get the payment till now from SR and SR deny for payment...whether he can book the credit of service tax paid...plz ans. with supportive section...
23 October 2016
The service tax paid to the govt is final. The service was rendered and invoice raised. Since the recipient is denying the liability issue a Credii Note - for the full amòunt of services rendered and deduct the tax due from the current month's liability. There is no other way the credit can be taken.
CAclubindia
