service tax return

[Asked by Guest]

service tax liability arises when service tax payment recd correct I have recd gross amount but service tax amount not recd now my liability not arised correct . but now Q is in return how should i show it Plz explain me by e.g and also specify the what column of return fill or not to fill Plz guide me so urgent I wil be very thank ful to you

AI Summary

Service tax liability arises even if tax component not separately received; compute from gross receipts and declare after payment.
Service tax liability arises on receipt of consideration even if the tax component is not separately collected; where gross amounts are received inclusive of tax the taxable value is extracted from gross receipts by grossing down (using the appropriate gross-up factor) and the service tax payable equals that extracted taxable value multiplied by the applicable rate. Partial receipts trigger proportionate liability on the amount received, and tax must be deposited and shown in the return after payment.