Availing credit while availing benefit of abatement - the main ...
Case Laws Service Tax
March 9, 2018
Availing credit while availing benefit of abatement - the main contractor is not entitled to the credit of service tax paid by sub-contractor if he is availing notification No.01/2006. Thus any service tax paid by the subcontractor would come as revenue to the Government and no credit of same would be available to the main contractor. - AT
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