practising
338 Points
Joined November 2011
Initially, Service tax is not chargeable upto turnover of Ra.ten lakhs in a financial year. If they have charged, they must have shown their Service tax registration No. on the bill, which is mandatory as per Rule 4A of the Serbice Tax Rules,1994. By that Registration No. you can check that registration is operarive or not on ACES website. If not , under section 73A of the Finance Act, 1944, they are required to deposit the charged tax whethet it is payable or not.
Raksh*t
Advocat
Central excise and service Tac
09810525780