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Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Head Office distributed credit - The input service distributor ...


Service distributors can allocate Service Tax across units if services are used where credit is claimed.

February 20, 2012

Case Laws     Service Tax     AT

Head Office distributed credit - The input service distributor can distribute the Service Tax paid on input services amongst its various units only if such services are used among the units where the credit is taken. Firstly service has to qualify as input before it can be distributed - AT

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