Tax audit u/s.44ab or 44ad

Ok......

If paid before submition of return can it be consider as an expensis and to be debted to P&L a/c .

In that case the has provided service Rs. 1.10 cr and charges service tax for 80 Laks that because late registration of service tax. 

Hence the builder denied to pay service tax on the 30lakhs.

and the question is, is he liabile to pay service tax on these 30 lakhs also or not.

Plz reply