TMI Blogvocational trainingX X X X Extracts X X X X X X X X Extracts X X X X ..... vocational training X X X X Extracts X X X X X X X X Extracts X X X X ..... llment of his fees on 24/07/2010. I would like to know whether do we need to pay the service tax either on course fee or the last installment. please communicate your views regarding the same. Thanks in advance, kind regards, pooja Reply By NEERAJ KUMAR, RANCHI: The Reply: Dear Puja, As far as I could understand your query, I try to answer: Before point of taxation rule being effective serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax was to be paid on the amount received by the service provider and not on the billed amount. In your case if a payment was made in different installment, please chek the bill/invoice raised by the service provider, if service tax was charged on that part of installment only which was paid, or on the full amount, If the institute has taken some installments eralier and not charged service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x and charged the whole amount of service tax with the last installment, it is wrong on his part and the service tax department may take suitable action against him. Reply By pradeep khatri: The Reply: Service tax is applicable on this taxable service as and when paid in full or in installments. If the service provider had not charged during the period of providing taxable services, then, Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment may raise objections in this regard. However, you are liable to pay the service tax to the service provider. For this, the service provider is liable to charge in it's bills. X X X X Extracts X X X X X X X X Extracts X X X X
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