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Abatement can be claimed by service receiver , Service Tax

Issue Id: - 106007
Dated: 23-8-2013
By:- Krishan Gopal

Abatement can be claimed by service receiver


  • Contents

Dear Sir,

Please clear the confusion over abatement (Notification no 26/2012-ST) that service receiver can claim abatement under reverse charges as above notification  said only for service provider.

Regards,

K.Gopal-9911052902

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Page: 1


1 Dated: 28-9-2013
By:- Brijesh Verma

The Notification no 26/2012 [abatement notification] is not confined only to service provider. It simply provides a means of calculation of liability. Abatement is very well available to service receiver under RCM.


Page: 1

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