Decalaration of service tax payment

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This query is : Resolved

Yogesh Modi (Querist)

26 May 2009 Whether a declaration is required to be given separatly or it can be given on the invoice itself regaring the service tax That it will be paid into Govt treasury by the receiver of payment otherwise he will refund the same to payer.

Please quote any rule no or section if aplicable for this clause.

Yogesh Modi

Yogesh Modi (Querist)

26 May 2009 Please revert urgently

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)

26 May 2009 No provision under service tax law exist which empowers the receiver of the taxable service to insist upon the provider to produce proof of service tax payment to the Govt.After all it is the obligation of the collector i.e, the service provider to deposit the collected tax into the Govt. account and it is the duty of the service tax department to check the same.
Usually the service receivers insist for the same because they take cenvat credit of the duty paid on the services availed and earlier a provision under Rule 9 of CENVAT credit Rules 2004 existed which custed the burden on the person availing the credit to ensure that service tax collected from him by the provider has been deposited duely but this provision no longer exists.

Yogesh Modi

Yogesh Modi (Querist)

28 May 2009 Thanks a lot sir

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