service tax arrears

[Asked by Guest]

Sir

I had not registered for service tax payment, but was paid remuneration under 194J .

I have received notice to pay arrears. Is there any limit for the arrears as to for how many past years the tax authorities can ask me to pay.

It was just that I was completely nanaware of service tax hence this query.

Regards

Arvind Pangaonkar

AI Summary

Service tax registration and liability: unregistered consultants must collect and remit tax; past period assessments possible.
Unregistered consultants who provide taxable services must obtain service tax registration, collect tax from the service receiver, file returns and remit tax; the service receiver is statutorily liable to pay and the taxable value can be treated on a cum tax basis. Tax authorities may examine past periods within the applicable limitation framework, while recovery is not limited where tax was collected but not deposited. Threshold exemptions and the contractual versus employment status are material to liability and remedial steps include seeking recipient reimbursement and regularising registration and payments.