Service tax for 2015-16

Dear Sir,

I did Entry  Service tax on Security Services in Ratio of 12.36% (9.27 % for Service Receiver, 3.09% is service provider) Suppose Security bill Raised for Rs. 41855/- Then ST Paid by our side 3880/- and ST paid by Party 1293/- and paid TDS @ 2% on 41855 = 837/- and we take modvat of Total St paid of Rs (3880+1293) = 5173/- This entry we did from April-2015 onwards bills but as the govt changed the rule Service tax has to be paid by Service Receiver 100% how to paid the remaining ST on old bills from April may and june-2015  and what will be the entry and TDS amount also changed.  I am attaching the way I did entry. Please help if any one know the suggestion.


Attached File : 1403109 20150729161108 service tax entry for security bill.jpg downloaded: 190 times
Replies (4)

If the service provider has already  charged service tax no need to pay service tax again. There are case laws for that ie. case law name is  Zaheerkahan vs cce..

No need to change entry

If service tax is already charged by service pronge any entryvider no need to pay again by service receiver. case law name is zaheerkhan vs cce.

 

No need to change entry

In my case party charged and pay the service tax for (14-15) for FY 2015-16 Party Said that they did not pay the Service Tax. In Excise Audit They will definately  asked us why you do not pay Service tax 14% Liability is on us as per the new notification of Service tax.

14 % is applicable only from 1st June . 

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