service tax input on telephone bills

Others 970 views 1 replies

company in involving in doing civil works and cell tower maintenace works

in my opinion we can take the service tax on telephone bills.

can any one support me by providing any case law or notification

or rectify me if my opinion is wrong
 

Replies (1)

Service Tax Credit Rules, 2002

Example

(b) “input service” means any service received and consumed by a service provider in relation to rendering of output service;

(6) Service tax credit on the service provided in relation to telephone connection shall be allowed only in respect of such telephone connections which are installed in the premises from where output service is provided.

it means service tax input credit of fixed phone which is used in that premises only not mobile phones.


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