My company's vendor India International Courier (Domestic and International Courier Servie) 96 A/9, Kishan Garh, Vasant Kunj, New Delhi - 110070, mention his service Tax No. ICS 746/05 & Pan No. ADDPC1905E on his Invoice regularly from the last several years and charged Service tax 12.36% (presently).
Recently we asked him to submit his service Tax Number, He submitted the copy of FORM ST-2 which was in favour of India Intl Courier Solution, 1075, Ward - I, Mehrauli, New Delhi - 1100 issued from Supreintendent service Tax division - ii, O/O The Deputy Commissioner of Service tax, DIVISION - II, Block No. 11, 7th Floor, C.G.O.Complex, New Delhi - 110003 on 26/07/05 and he allotted him registeration No. DL-II/ST/R-XI/Cour/ ICS/746/05.
On further enquired from www.simpletaxindia.net, this service tax number does not exist. When I suggested him that you gave us wrong service tax number, which is in favour of another company, he accepted that he does not deposit the service tax in Service Tax department and then we stopped his payment for the month of May 2012 and June 2012 in which he again charged service tax @ 12.36%. We also deduct TDS from his payment regularly on the payment basis.
My query is
1) What kind of offence he did ?
2) What kind of penalties, Service tax officer can impose on my company / employer or on vendor i.e. India International Courier ?
3) What should we do against India International Courier ?
4) Whether should we release India International Courier's payment for the month of May 2012 and June 2012 in which he charged service tax @ 12.36%
5) Whether should we deposit TDS on the payment for the month of May and June 2012 ? (We deposit Tds on payment basis)
Virender Singh Gusain