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Query regarding claim of input service tax???

Queries 598 views 2 replies

A person(individual) gets service tax registration number in july 2010 (say).

However he is renderring services from start of  the F.Y i.e., April 2010.Also he uses taxable input services in renderring such output services.

He is paying the service tax amount along with interest for the two quarters Q1 and Q2 of F.Y 10-11 in october 2010.

Can he avails the credit of input services which are used by him in months of april, may and june (i.e., before obtaining service tax registration number).

Is it mandatory that the assesse should possess ST reg.no at the time of receipt of input services to availd creidt of service tax on such input services?

Please quote any referrence sections.

Note: All bills of input services were paid by the said individual.

Replies (2)
we have entered into an agrment with comany at liaberia (registred) we have pvovided services at laberia only. which is applicatable of service tax. if liable - why ? it liable -why ?

There is no restriction on availing of input services used in provding the taxable services on which ST is paid[ albeit late] and after registration. Getting registered late is only a procedural lapse and substantive ebenfit of a benefieicent legislation cannot be taekn away on technical grounds.


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