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Service tax rate in case of construction services (Service Tax)

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This query is : Open

( Querist )
06 February 2013

Service provider is providing service of construction of landfill cell and allied works and charging service tax @12.36% and the service recipient is paying service tax @ 4.944% under composition scheme. Now my question is whether service recipient can take cenvat credit of 100% of the service tax levied by service provider?? please give reference of sections & rules with your replies



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