Service tax on non-reciept of amount

This query is : Resolved 

22 September 2013 service tax was required to pay on receipt basis upto Point of Taxation came into existence.pl.tell me if any service provider has provided services in 2010-11 and he has not received payment till date, then what about the service tax due on the services provided by him in 2010-11. can show cause notice is possible for the said dues?

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22 September 2013 if there is a payment requirement of service tax on receipt basis then liability to pay service tax arise only when the amount of service provided will receive.

according to me there is a valid and concrete reason with you to argue.


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