silky jain (chartered accountant) (167 Points)
29 December 2008Hi
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?
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 30 December 2008
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.
silky jain
(chartered accountant)
(167 Points)
Replied 30 December 2008
whether notice to service provider can be issued & upto when.
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 30 December 2008
In this particular case the notice can be issued within five years, as suppression of facts are there.
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