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Service tax input in case of abatement services.

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 February 2015 service tax input is not allowed in case of abatement services. is there any relief in case of work contract service and please provide relevent notification.
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CA Parveen Kumar

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CA Parveen Kumar (Expert)
04 February 2015 In case of Works contract Service, credit of input services (service Tax paid on services received) is allowed.

The same is clearly mentioned in rule 2 of Determination of value rules, 2006
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