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Service tax not charged

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 September 2011 R/S,
one proprietor ship firm renders transportation service to private limited company in this financial year amounting to Rs.15 Lacs, without service tax.
Private limited made payment after tax deduction.
My question is that if he is not charging service tax, will effect us by department.

04 September 2011 Service tax is payable by service provider. In few cases, tax is payable by service receiver, under reverse charge method [Section 68(2)].
Reverse charge
In case of Goods Transport Agency (GTA), Import of Service, Sponsorship service and Agent of mutual fund and insurance, service tax is payable by service receiver.
Since it is goods transport it is to be paid by the receiver of service by availing abatement if he desires


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