https://www.taxtmi.com/forum/issue?id=109125 Service tax liability attaches to management consultancy receipts even without invoices once taxable receipts cross the exemption threshold; contract copies and bank statements are sufficient evidence. The provider must obtain registration and deposit the tax with interest to regularize past transactions. Penalties under the Finance Act apply for non-payment, non-registration and non-filing, though certain penalties may be waived by the competent officer if tax and interest are voluntarily deposited; interest is not waivable. en-us Sun, 06 Sep 2015 20:03:05 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109125 Service tax liability attaches to management consultancy receipts even without invoices once taxable receipts cross the exemption threshold; contract copies and bank statements are sufficient evidence. The provider must obtain registration and deposit the tax with interest to regularize past transactions. Penalties under the Finance Act apply for non-payment, non-registration and non-filing, though certain penalties may be waived by the competent officer if tax and interest are voluntarily deposited; interest is not waivable. Discussion-Forum Service Tax Sun, 06 Sep 2015 20:03:05 +0530 https://www.taxtmi.com/forum/issue?id=109125