Service tax on receipt basis

3735 views 1 replies

 

Dear All,

One of my client has deposited ST on receipt basis in Fy 2008-9 to 2010-11.

Service recipient was not paying ST. Bill amount is 100 Rs + 10.3 ST =  Rs 110.3

Service Recipient paid Rs 100.

My client makes reverse calculation on Rs 100 and paid ST. But the assessing officer is of opinion that my client should have paid Rs 10.3 as ST as he has received full amount for Services provided. 

Anyone can tell any case to support that ST has to be paid by making reverse calculation.

Thanks in Advance

 

Replies (1)

Thanks

My client is Service Provider.

Service provided is Renting of Immovable Property. He did not received the service tax amount. So the ST was calculated on reverse basis on amount received.

Can you tell the decided case lawin this regard.


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