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of <h1>Delhi-II Circular Clarifies Service Tax: Payable on Realized Payments, Registration Within One Month, Tax Burden on Recipient.</h1> The circular issued by the Delhi-II Commissionerate provides clarifications on key service tax issues. It states that service tax is not payable on advances until services are rendered, and is due only on realized payments. The tax must be separately indicated on invoices, and service providers are liable for the tax even if not collected. Registration for service tax is required within one month of starting a taxable service. The procedures for tax collection, payment, and registration, including penalties for non-compliance. Service tax is considered an indirect tax, with the burden ultimately on the service recipient.
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