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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Cenvat credit of service tax - Rule 4(7) - Proportionate credit ...

Case Laws     Service Tax

August 19, 2013

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT

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