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2011 (1) TMI 872 - AT - Service TaxCenvat credit - Goods Transport Agency (GTA)services - The respondents have played dual roles – first, as deemed service provider, they paid the service Tax on GTA services availed by them. Second, as service recipient they have taken credit of Service Tax paid on the GTA services, which are input services for them - If the Service Tax on GTA service was paid by the provider, based on the invoice issued by the said provider, the Service Tax so paid shall be admissible as credit to the respondents. The credit payment mentioned in the invoice to be issued by the service provider shall be based on TR-6 challan/GAR-7 by which the said provider of services paid the Service Tax - In the present case, as payer of Service Tax, the respondents have used the TR-6 challan/GAR-7 for payment of Service Tax - The payment of Service Tax on the input service is not in dispute - The utilization of the input service by the respondents is also not in dispute - Decided in favour of assessee
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