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Raising of bill

This query is : Resolved 
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(Querist)
29 November 2012 IF ANY EXCESS AMOUNT IS RECEIVED AGAINST BILL AMOUNT, THEN IS IT COMPULSORY FOR SERVICE PROVIDER TO RAISE BILL FOR THAT EXCESS AMOUNT?
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Jayant Bothra

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Jayant Bothra (Expert)
29 November 2012 No it is not necessary to raise another invoice. Instead, the service provider is required to pay service tax on that extra amount also.
However, if the extra amount received is Rs. 1000/- only that it is upon service provider whether he pay service tax upon this amount this time or later.

Regds

CA JAYANT BOTHRA
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