TMI BlogCOMPOSITE SCHEMEX X X X Extracts X X X X X X X X Extracts X X X X ..... COMPOSITE SCHEME X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany staff. All expenses incurred are debited to our company account.Since the restaurant is registered under service tax, we decided to take service tax credit. After we received the invoice from the restaurant, we have noticed that they have issued a consolidated invoice with service tax, since they were registered under composite scheme and can not show service tax separately. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above please clarify following points. 1. what is the procedure of tax payment to service tax department by restaurant under composite scheme since they are recovering full rate of service tax @12.36% from us.i.e. whether they will be paying full amount to the department or not ? 2. Is there any way we can avail service tax credit under the above condition ?. pl. advice. Reply By Rajagopalan R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anganathan: The Reply: Sir, As per rule 2 (l) of CENVAT Credit Rules, 2004 services provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imarily for personal use or consumption of any employee are nit input services and service tax paid on such services cannot be availed as credit. This definition was inserted with effect from 01.04.2011 vide Notification No.3/2011-CE (NT) dated 01.03.2011. X X X X Extracts X X X X X X X X Extracts X X X X
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