An Assessee owns a offce which is registered as his premises for the service.. He now wants to shifts his office WHICH WILL BE ON RENTAL basis.. if he wants to avail the cenvat of the service tax paid for that RENT.. Will he get that new premises registered or not???
the Assessee's service is Chartered accountancy0 and Consultancy.!
1. he has to get his new premises registered.under central registration system.
2. after registration he has to de-register his old premises.
3. service tax on office rent is available for input credit, subject to certain conditions.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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