Service tax credit availment, Service Tax

[SANDESH SHINDE]

Dear Sir,

If we make payment to service provider having different name of same entity having same service tax registration and we had availed credit of the service tax paid by the vendor.So whether it would create any dispute to us.please explain.thanks and regards.

Posts / Replies

[Deepak Aggarwal]

Hello, in whose name, service tax regn.has been received, credit will be allowed only for those. Thanks

[Rajagopalan Ranganathan]

Sir,

Service tax paid can be availed as credit by a manufacturer of dutiable excisable goods or an output service provider. Since Service Tax Registration is based on PAN two different persons cannot be registered under same registration number.