service tax query

hey guys..therotically I have read that service tax is payable on reciept...my question is. ....if a tenant has not paid service tax from last one year...the amt of service tax due 'assume' 140000 ...whether there is any penalty or Intt. for the owner of the house...pls explain...
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or assume tenant making a payment of 30000 as rent...it should be consider as inclusive of service tax...or even in that case too owner is liable for intt and penalty??

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