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2007 (3) TMI 201 - AT - Service Tax
Credit - Assessee, manufacturer as well as output put service provider - Section 68(2) of Finance Act - output service means any taxable service provided by the provider of service to a customer, client & a person liable to pay Service Tax & provider of taxable service include a person liable for paying Service Tax – held that as per the CCR and as per Manual, there is no restriction for utilization of credit by the manufacturing unit towards payment of Service Tax as service tax provider