Service Tax Abatement

abatements 1858 views 4 replies

Can a sub-contractor and a contracor simultaneously claim Service Tax Abatement of 67% on Construction Services?

Replies (4)

hi priya

both can claim abatement of 67%. But in both the cases Credit of CENVAT will not be available.

Thank u for  the reply.

 

 

Yes both can claim abatement.   The nature of sub-contract is service and hene input cannot be claimed.  However,  if they for payment under works contract, composition, both are eligible for taking input credit.

i need the service tax calculation for construction service in respect of commercial buildings

sunil kumar


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