In service sector, service providers have to pay the service tax on billed amount. Hence the service provider is panelised or have to interst on the amount of service tax. But service providers are dependent on payment from principal employer. If they do not pay in time or pay partly the service provider are not able to pay service tax. In service sector , priority of payment is paying salary to your employee , on whom our business depend upon. The point at issue is that the principal employer is not answerable to central exserise department for their non payment or part payment or not paying in time. Ultimately the service provider has to pay through his nose. what is the solution