If a service provider( a foreign firm) raises his bill without service tax element and TDS element (as per the supply agreement all taxes are to be paid by the service receiver). The service receiver(indian company) did not deposit the taxes from their side .( the payment of the invoice was done before July 2012) . Now if the service receiver wants to make the payment ,will the penalty and interest to be born ? Can he avail the avail the amnesty scheme as declared by the Finance bill 2013 ? what are the procedure to avail the scheme?
