Piyush rendered a taxable service to a client on 25 th August, 2013. A bill of ₹40,000 was raised on 29 th August, 2013 for which ₹15,000 were received from the client on 1 st October, 2013 and balance on 23 rd October,

Piyush rendered a taxable service to a client on 25 th August, 2013. A bill of ₹40,000 was raised on 29 th August, 2013 for which ₹15,000 were received from the client on 1 st October, 2013 and balance on 23 rd October, 2013. Answer the following: If no service tax was separately charged in the bill: Is Piyush liable to pay service tax, even though the same has not been charged by him? In case, he is liable, what is the value of taxable services and service tax payable?