Service tax

It means that service tax is payable by the service provider only on receving the tax from his client to whom he provided the service, in other words,Service tax is not payable on raising the bill on the client.But,in case the service provider didn't realize service tax separately from the client..The total consideration will be deemed to be inclusive of service tax and accordingly tax has to be computed by making back calculations.And thus said that the liability to pay is not contingent but statutory......