Mr. A is a contractor use to supply labour to builder for construction works, was not register with service tax for the A.Y.12-13 till June-11, then after got registered with Service tax, but did not charge service tax even after registration, and same continued for next A.Y.13-14,
He has not yet filled any return of service tax, except Income tax where in A.Y.12-13 his turnover was 90 lakh, out of 50lakh was after service tax registration,
For A.Y. 13-14 his turnover was 75 lakh, but here nor he collected or paid any service tax, Is he liable to pay service tax or not,
The question is, is he liable to pay service tax on all the turnover or only those bill raised after service tax registration.
Regards
Rashmi
CAclubindia
