https://www.taxtmi.com/forum/issue?id=113061 Unregistered consultants who provide taxable services must obtain service tax registration, collect tax from the service receiver, file returns and remit tax; the service receiver is statutorily liable to pay and the taxable value can be treated on a cum tax basis. Tax authorities may examine past periods within the applicable limitation framework, while recovery is not limited where tax was collected but not deposited. Threshold exemptions and the contractual versus employment status are material to liability and remedial steps include seeking recipient reimbursement and regularising registration and payments. en-us Fri, 17 Nov 2017 11:10:27 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113061 Unregistered consultants who provide taxable services must obtain service tax registration, collect tax from the service receiver, file returns and remit tax; the service receiver is statutorily liable to pay and the taxable value can be treated on a cum tax basis. Tax authorities may examine past periods within the applicable limitation framework, while recovery is not limited where tax was collected but not deposited. Threshold exemptions and the contractual versus employment status are material to liability and remedial steps include seeking recipient reimbursement and regularising registration and payments. Discussion-Forum Service Tax Fri, 17 Nov 2017 11:10:27 +0530 https://www.taxtmi.com/forum/issue?id=113061