Non-payment of service tax - manpower supply service - ...

Service Tax

August 22, 2022

Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for determining the taxable turnover under the Service Tax as form 26AS is maintained on cash/receipt basis by the Income Tax department for the purpose of TDS etc. whereas the Service Tax is chargeable on mercantile basis (approval basis) on the services provided. - AT

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Non-payment of service tax - manpower supply service - ...

Service Tax

August 22, 2022

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