Sir,
We have a Sales Commission agent who claimed service tax in his bills for 2010-11 . But he had not charged Service tax in his bill for May'11 i.e.,2011-12. he says this year he will fall below rs10lakhs exemption so he hadnot claimed service tax .
My doubt is if Service tax is claimed for oneyear i.e, 2010-11 shown in his invoice , wheher in later years i.e,2011-12 he has to show compulsorily service tax component in his invoices or he can claim exemption year wise service value.Also please clarify if Agent is having Service tax registration no. and shown on invoice then he has to show compulsorily Service tax component in his invoice or not.
Regards,
Ravi Kiran
CAclubindia
