Kindly answer this question................
In a service, Service Provider (Individual) is liable to pay service tax on output services provided by him but Service Receiver (Company) has paid such service tax and mentioned in its ST-3.
Now the question is, whether service provider is still obligized to pay such service tax whatever, already,has been paid by service receiver. IF yes then how to be adjusted such the service tax amount already paid by service provider.
Even if service receiver pays the service tax, obligation on service provider will be continued & service provider needs to pay his portion of service tax
But excess payment made by the service receiver can be adjusted with the next ST payment by the service receiver.
Dear,
Thanks for this but do you have any reference of your statement. Plz provide that one
CAclubindia
