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Service tax on man power

aagam jain (chatrered accountant ) (63 Points)

30 July 2014

For builders & developers (company)

Can avail cenvat of service tax paid under revrse charge basis on labour supply (man power supply)

for the payment of service tax under const. of resi. complex servc

???

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4 Replies

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 30 July 2014

I think credit of ST paid under RCM cannot be taken because the same are not input service for the purpose of providing services of construction of residential complex..

aagam jain (chatrered accountant ) (63 Points)
Replied 30 July 2014

but use of labour supply( man power suppl )only for the .const. of resi, complex

Venkatanarayana GM (Partner associate at Hiregange & Associates) (1279 Points)
Replied 31 July 2014

Dear sir,

Certainly it qualifies as input service and rightly you can avail benefit of the same.

In CCR 2004 there is no specific restriction which curtails availing this input service and there are no reported caselaws which disqualifies this credit as ineligible.

Thanks

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