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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Availing credit while availing benefit of abatement - the main ...


Main Contractor Ineligible for Service Tax Credit Paid by Subcontractor Under Notification No.01/2006 Abatement Benefits.

March 9, 2018

Case Laws     Service Tax     AT

Availing credit while availing benefit of abatement - the main contractor is not entitled to the credit of service tax paid by sub-contractor if he is availing notification No.01/2006. Thus any service tax paid by the subcontractor would come as revenue to the Government and no credit of same would be available to the main contractor. - AT

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