Need to know if a consultant who has not yet got  his service tax number or his service tax number was given to him late, can he ask his company to pay the arrears in service tax. I mean, he was not informed about the service tax issues and he did not charge his client for the servcies rendered to him.

kind reply plz

One option is claiming service tax portion from client . Incase, you are unable to claim service tax  portion from the client, the gross amount charged by you can be taken as inclusive of Service tax and service tax can be calculated by making reverse calculations.

Example: if you have charged Rs.10,000 ( omitting to include service tax) ,service tax will be arrived as follows:

Value of taxable service 10000/(1+10.3%)= 9066

Service tax                                                        =   934

Total value(inc service tax)                            = 10000

So you need to pay service tax of Rs.934 to Dept in case option 1 is not feasible