Hi
One of our client has done earthmoving and demolition work during f.y 2005-06 in september.
Amount - Rs. 18Lacs
He has given bill without including service tax. ,now neither service provider nor service receiver has paid service tax.
The case of service recevier is selected for scrutiny u/s143(3).
So wat will be it consequences,whether any notice can be issued to service provider and upto when.
How assessment will be done in this case?
The liability to pay service tax is on the service provider. No demand can be raised on the service receiver. There is no liability on the service receiver. he should not worry about the point in the scrutiny.
whether notice to service provider can be issued & upto when.
In this particular case the notice can be issued within five years, as suppression of facts are there.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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