Service tax
Sabyasachi Acharjya
(Querist) 30 November 2013
This query is : Resolved
Q-1) I am a company providing security service to university(Educational Institution). As per the circular No.-172/07/2013 dtd 19/09/2013, How can I raise bill to my client. If i will not charge service tax in the bill, what are the documents to collect from my client to apprise the department for the said exemption.
Q-2) I have already charged service tax in the month of Sept. & Oct. in the bill & paid service tax to the department on payable basis. But my client do not agree to pay service tax and ask for revised bill. How can I adjust the said tax which I have already paid to the ST Dept. and also filed return up to Sept'13.
H.M.Patnaik
(Expert) 15 March 2016
After introduction of Reverse charge mechanism under the Act , the Service receipent can deposit the tax dues at his end.No proof will be required for the purpose.
As regards refund of tax dues deposited for two month, the same is not possible. You can submit proof of such deposit to your Principal and they can continue the billing arrangementfor first two month to avoid unnecessary financial hassle to Service providers without attracting any penal action .
