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Service Tax

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(Querist)
07 January 2011 If a part payment of bill is made, then whether can we claim the services tax credit for proportionate payment.

Please help with suitable notification or case laws
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
07 January 2011 yes. can be claimed, Since service tax is on recipt & payment basis no need to notifcation & case laws., so proportionate amount paid can be taken. In the act not mentioned only after paying the full bill canbe taken

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