TMI BlogService Tax on providing gardening service includes maintaining gardenX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on providing gardening service includes maintaining garden X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse, regular moving of lawns, procuring and trimming of shrubs and clearing of garden as well as also depute their employees on daily wages at respective garden places during govt. audit at said govt. undertaking, concerned officer direcly reported to service tax dept., and said dept. issued notice as well as summon to my client to pay service tax with penalty & interest on payable service tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile my client has neither collected nor raised service tax amount in its bill but under contract there is a condition mentioned that quoated rate is excludes service tax if applicable. my client has not obtained service tax registration since said activities commenced. now i need your guidence how to deal with said issue with service tax dept., ca ramesh k m [email protected] Reply By Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ender Gupta: The Reply: From the facts stated above, it is clear that it was within the knowledge of the assessee that service tax is appliable on the impugned activity but he failed to obtained the service tax number and collect the service tax from the client and therefore did not deposit. Now, he has no option but to deposit the service tax alongwith interest to the service tax department. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of penalty he may choose to fight the matter and opt for litigation. Alternatively he may choose to deposit the amount of penalty accordingly after ascertaining all the relevant aspects. Where extended period of limitation is invokable, he may chose to pay penalty upto 25% of the service tax amount before expiry of 30 days from the order in original passed by the first adjudication autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. X X X X Extracts X X X X X X X X Extracts X X X X
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