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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of accumulated input tax credit - since the services were ...


Refund Approved for Input Tax Credit on Maintenance of UPS and AC Systems, Not Civil Construction.

May 6, 2019

Case Laws     Service Tax     AT

Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for construction of any civil structure, such works contract service should merit consideration as input service for the purpose of the benefit of refund/rebate claim.

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