Rcm refund applicability.

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I'm working in a real estate company and we are paying service tax under RCM under Legal, Rent a Cab, Works Contract, Man power, Security Fee, GTA and Sponsorship services. 

Whether my company is eligible for Refund? what are the conditions?

Replies (1)

Under notification no. 12/2014 dated 12.03.2014  read with rule 5B of CCR 2004  u can claim refund under Partial RCM only. It means following services are eligible.

1. Work Contract Service.

2. Supply of Manpower or Security Services

3. Renting of Motor Car on non abated Value.

 

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