Service tax on receipt basis

 

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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details