Is the amount for Service Tax charged from the client compulsorily to be indicated separately in the Bills/Invoices raised on him?
Ans:- Yes it is compulsory to separately indicate the amount of Service tax charged in the Bills/Invoices raised on clients in terms of Section 83 of Finance Act, 1994 read with Sec.12A of Central Excise Act, 1944. It is also advisable for the service providers to separately bill the amount of Service tax in the invoice/bill on the basis of taxable value of service rendered, especially so if he requires to avail the input credit scheme. Q.3.12) Is there any exemption for payment of Service Tax if the receiver/provider of the service is the Central Govt./State Govt. organisation and/or Public Sector undertaking? Can any one of the above claim immunity from the liability to pay or make provision for paying the Service tax? Ans:- No, there is no such general exemption, exempting the services received/provided by the Central Government/State Government organisation or Public Sector Undertakings. Non one can claim immunity from payment of service tax until specifically provided in law.
