Service tax input credit of security services for charitable trust

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This query is : Resolved

gourav (Querist)

02 March 2014 Dear Expert ,i have a querry . One of our client is a charitable trust registered under sec 12AA But apart from charitable activities it is providing two services i.e. Renting of immovable property(giving space for stall at d time of Fair to outsiders) and space to telecom company for their tower and receiving rent and paying service tax on it. Now my question is wherther they can avail service tax input credit charged by security guard agency for all 12 months. Note: space for stall provided for 10 days in a year only and total amount received more than 1 cr. Incl. Service tax.

Arun Kumar Singh

Arun Kumar Singh (Expert)

02 March 2014 You can not avail the cenvat credit on duty paid on security services. Security services is an another services, you need to pay service tax under reverse charge systems.

gourav

gourav (Querist)

03 March 2014 Mr. Arun but reverse charge is not applicable on trust.

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