TaxTMI 
TaxTMI 
Service tax return
21 Oct 2010 
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Service tax on receipt basis: tax must be paid on amounts received and reported in the service tax return.
Service tax liability arises on the receipt basis and valuation is computed on the gross amount received; tax is payable proportionately on any part payments received. Tax must be deposited (with interest for delays) and shown in the service tax return for the period when the amounts were actually received, and the same approach applies to subsequent receipts. (AI Summary)
Service tax liability arises on the receipt basis and valuation is computed on the gross amount received; tax is payable proportionately on any part payments received. Tax must be deposited (with interest for delays) and shown in the service tax return for the period when the amounts were actually received, and the same approach applies to subsequent receipts. (AI Summary)
A individual has let out a property recd a gross amount(ie.Rent portion only no service tax amount recd ) for providing service in April ,may ,june. In sep recd service tax amount. so, service tax liabilty payment will be arises on receipt basis therefore 5 oct. due date correct me . now how such case in service tax return should I fill Column F(I)f in april may june as i have not recd service tax amount in this months i have recd it in sep month