https://www.taxtmi.com/forum/issue?id=1944 Taxpayer registered for service tax in January 2009 but did not file returns or collect tax. Liability for renting immovable property arises only for amounts received after the applicable commencement date; amounts not separately collected may be treated as inclusive and grossed up using the correct rate. Interest under sections 234A, 234B and 234C applies for delayed payment. Because of retrospective amendment and a judicial stay creating uncertainty, it is prudent to await further developments before enforcing collection or retrospective regularisation. en-us Sat, 22 May 2010 09:43:59 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1944 Taxpayer registered for service tax in January 2009 but did not file returns or collect tax. Liability for renting immovable property arises only for amounts received after the applicable commencement date; amounts not separately collected may be treated as inclusive and grossed up using the correct rate. Interest under sections 234A, 234B and 234C applies for delayed payment. Because of retrospective amendment and a judicial stay creating uncertainty, it is prudent to await further developments before enforcing collection or retrospective regularisation. Discussion-Forum Service Tax Sat, 22 May 2010 09:43:59 +0530 https://www.taxtmi.com/forum/issue?id=1944