please tell me as two new services itroduced for builders in service tax 1. advance received from customers as part of BSP and 2. PLC charges received from him.
builder can claim abatement for advance received from customers @ 75% and service tax on PLC shall be paid @ 10.3%.
In the case of abatement he can not avail the benefit of cenvat on input service tax, but in the case of PLC this is possible.
then please tell me how can i apportion the input service tax for taking the credit for payment of service tax on PLC
CAclubindia
