27 May 2015
Sir, Can we legally recover the amount of service tax of pre registration period in case we forgot to mention it separately in isssued invoice..
My client come into coverage of service tax from sep 2014, after crossing threesold limit of 10lac, but it took service tax registration in mar2015 , and after it fillied service tax return of apr-sep 2014 and oct -mar 2015 period timely,
The question is here that the invoices we have already issued were without service tax amt, as the amt of tax is very high my client want to recover it from the party... but the party refuse to pay the amt of pre registration period and only accepted to pay the march month service tax amt
what is the scope of recovery of service tax from the party of ealier invoice.. is there is any scope for its recocery... please suges..if anyone can???
01 June 2015
Yes, you can recover the Service tax. You need to raise a debit note on the clients for the Service tax amount only. The debit note should mention the Service tax registration no. and in the particulars it should mention that the same pertains to recovery of Service tax.
Based on the debit note, even the client can claim CENVAT credit of the same.
24 September 2015
sir,my next query is whether input credit of invoice of november,2014 month can be taken in april,15,as six month time period expires in april,15...
CAclubindia
