28 October 2015
Dear Expert, We are corporate co. and paying service tax on rent from immovable properties to firm. The firm claim service tax on rent from October 2014 , Since the firm registered on October 2014, we had made the payment of service tax from October 2014 and now the firm further raised bill a for service tax due from April 2013 to September 2014. Please advice weather any firm can claim service tax prior to the date of registration and for this what document need to be check from our end for the genuineness Regards R.Kumar
28 October 2015
No, it is settled that any unregistered person can not collect service tax. During the period from April,2013 to Sept,2014, the said person was not liable to service tax which is evident from the fact that during period, he was not holding service registration and obtained the registration only in October,2014. Therefore the demand for the earlier period is completely uncalled for.
CAclubindia
