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Clarification regarding payment of service tax under RCM

Service Tax - Started By: - VAMSI KRISHNA - Dated:- 7-12-2016 Last Replied Date:- 10-12-2016 - Dear All,If service provider/ manufacture is liable to pay service tax under reverse charge mechanisum, then he should discharge his liability in cash ( without using CENVAT credit ).My query is what provision/entry/notification specifies/ supports the above statement ????????Thanks in advance - Reply By Suryanarayana Sathineni - The Reply = Dear Vamshi Krishna, Your understanding is right . You may pl .....

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han Kalyani - The Reply = Yes , as per sub rule 4 of rule 3 of Cenvat Credit Rule 2004, service tax should be paid by a recipient of service under reverse charge by way of cash only . The same cannot be paid from cenvat credit. - Reply By Ramachandran Chandru - The Reply = It goes without saying that when a person receive services from X party, he is liable to pay the amount so claimed in the Invoice generated by X party in the form of physical amount. Similarly, when it comes to payment of serv .....

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nvat or input service tax cannot be used. - Reply By VAMSI KRISHNA - The Reply = Dear All, Rule 3(4) is as follows (4) The CENVAT credit may be utilized for payment of - a) any duty of excise on any final product; or b) an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially processed; or c) an amount equal to the CENVAT credit taken on capital goods if such capital goods are removed as such; or d) an amount under sub rule (2) of rule 16 of Ce .....

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ure of final products cleared after availing of the exemption under the following notifications of Government of India in the Ministry of Finance (Department of Revenue),- (i) No. 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated 8th July, 1999]; (ii) No. 33/99-Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated 8th July, 1999]; (iii) No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565 (E), dated the 31st July, 2001]; (iv) No. 56/2002-Central Excise, d .....

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