Tax not paid in Service tax_where to pay and whether ITC available

[Yatin Bhopi]

Dear expert

While reconciling (2016-17 upto June 17) our books with Service tax returns, we found that in some cases we have not paid Service tax on import of services. my queries are:

1. Whether service tax payable under service tax head or we can pay GST

2. Whether ITC available to us

Need urgent advice

AI Summary

Input tax credit uncertain where prior service tax was unpaid; payment must be made and ITC may be disallowed.
Outstanding service tax on imported services should be paid (with interest) as tax arrears; deposits can be made online. Amounts recovered under assessments or as arrears under the GST recovery regime are not admissible as Input Tax Credit. Some advisors contend limited factual or procedural challenges, including litigation and timing arguments, may be pursued, but the prevailing position is that CENVAT/ITC will generally not be available when recovery is effected under the post enactment arrears mechanism.