https://www.taxtmi.com/forum/issue?id=4674 Issue: taxi service invoice dated 31.07.2012 for service on 05.08.2012, charged service tax after a 60% abatement; provider reports depositing tax. Advisory: proprietorships not availing input credit generally should not charge service tax; service tax liability rests with the service recipient, so the recipient must pay tax irrespective of provider deposit, with invoice and accounting dates not affecting that obligation. en-us Thu, 06 Sep 2012 14:50:43 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4674 Issue: taxi service invoice dated 31.07.2012 for service on 05.08.2012, charged service tax after a 60% abatement; provider reports depositing tax. Advisory: proprietorships not availing input credit generally should not charge service tax; service tax liability rests with the service recipient, so the recipient must pay tax irrespective of provider deposit, with invoice and accounting dates not affecting that obligation. Discussion-Forum Service Tax Thu, 06 Sep 2012 14:50:43 +0530 https://www.taxtmi.com/forum/issue?id=4674