Say a company has availed service of goods transporter & pays service tax by claiming 75% abatement as per service tax rules. Here can a private company take input of service tax paid on abated value on GTS?
For E.G., Rs. 5000/ charged by GTS 25% of 5,000/- comes to 1,250/- service tax @ 12.36% comes to Rs. 154.50/- can a private company avail as input? service tax paid as per above transaction.
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