Service tax liability depends on service performance and realisation; providers must account for and remit tax irrespective of separate billing. Service tax liability arises on rendition of taxable services and realisation of consideration; advances before performance are not taxable. Providers remain liable even if tax was not separately charged or collected; receipts will be treated as inclusive of tax and must be accounted for and remitted. A formal invoice is not a prerequisite where performance, determination of consideration and receipt are complete; provisional assessment and Form ST-3A are options where determination is unfinished. Registration is required within one month of levy or commencement; returns are half-yearly in Form ST-3 and records kept under other laws are acceptable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability depends on service performance and realisation; providers must account for and remit tax irrespective of separate billing.
Service tax liability arises on rendition of taxable services and realisation of consideration; advances before performance are not taxable. Providers remain liable even if tax was not separately charged or collected; receipts will be treated as inclusive of tax and must be accounted for and remitted. A formal invoice is not a prerequisite where performance, determination of consideration and receipt are complete; provisional assessment and Form ST-3A are options where determination is unfinished. Registration is required within one month of levy or commencement; returns are half-yearly in Form ST-3 and records kept under other laws are acceptable.
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