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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

When the provision of construction service has been completed ...


Board Clarifies Credit Available for Pre-01/04/2011 Construction Services Despite Delayed Invoicing.

May 2, 2016

Case Laws     Service Tax     AT

When the provision of construction service has been completed prior to 01/04/2011 denial of credit only because of the delay in issuing the invoice is not justified as the Board has clarified that credit is available if the provision of the service was completed before 01/04/2011. - AT

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