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Collected service tax not deposit in govt.acct.

This query is : Resolved 
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(Querist)
18 September 2011 Dear all,
Our security contrctor charge @10.30% Service Tax on Security Bill, but security contractor does not paid the said service tax in Govt.acct. In future we will liable to paid the said Service Tax to Govt. if yes which section or notification? Kndly inform me any dession regarding ths said matter.
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ADITYA

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ADITYA (Expert)
18 September 2011 As per Service Tax Rules, as a service receiver you are not liable for service tax payment.

However, as a precaution you may write to Service Tax Department about the non payment by contractor.
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