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2008 (12) TMI 134 - AT - Service TaxBAS - whether the Respondent availing the services of commission agents, are eligible for taking credit of the service tax paid by the commission agents on the commission received by them - definition of ‘input service’ as given in Rule 2(1) of CCR, 2004, covers, in addition to the services used by a manufacturer whether directly or indirectly in or in relation to manufacture, other service also, including the services used in relation to advertisement or sales promotion - services provided by the commission agents have to be treated as ‘input services’ - credit of service paid on the commission received by the commission agents allowed
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