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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

CENVAT Credit - input services - services which are used for the ...


CENVAT Credit Allowed for Input Services Used by Employees; Employees Considered Service Recipients Under Tax Regulations.

September 23, 2019

Case Laws     Service Tax     AT

CENVAT Credit - input services - services which are used for the personal use of their employees - Merely because a person happens to be their employee he does not cease to be a service recipient. If the employees were not a service recipient, no amounts would have been recovered from them and no service tax would have been paid on the same. - Credit allowed.

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