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Seevice tax fraud

Aplit intodia (owner) (43 Points)

25 July 2015

I go to a library, Which started a week back, And the library already charges service tax , When I spoke to them about it that why would you charge service tax at such an early stage! They fumbled. Now I want to confirm whether do they deposit the same to the credit of C.G. Or not , how do I check that?

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Rakshit (practising) (338 Points)
Replied 27 July 2015

Initially, Service tax is not chargeable upto turnover of Ra.ten lakhs in a financial year. If they have charged, they must have shown their Service tax registration No. on the bill, which is mandatory as per Rule 4A of the Serbice Tax Rules,1994. By that Registration No. you can check that registration is operarive or not on ACES website. If not , under section 73A of the Finance Act, 1944, they are required to deposit the charged tax whethet it is payable or not.

Raksh*t

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Central excise and service Tac

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