Service tax


This query is : Resolved 

(Querist)
04 February 2015 suppose A is a party who does not cross the threshold limit and he issue a bill without service tax to B,can B claim the input of ST and he is service tax payer.what is the process give an appropriate example.

CA Deven (Expert)
04 February 2015 MY DEAR FRIEND IF A IS NOT CHARGING SERVICE TAX IN HIS BILL THAN HOW CAN B CLAIM INPUT ST ...APPLY SOME LOGIC

04 February 2015 if no service tax is charged then no question of service tax credit to be availed comes and without bill there is no provision to claim input credit of st.

04 February 2015 If Service Tax is paid by B on such invoice under reverse charge then B can take input credit of Service Tax paid under reverse charge on payment basis.


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