banner_ad

Service tax input where there is no output

Queries 637 views 5 replies

Dear all, 

Can anybody help me on this matter:- A company has no Service Tax output in the current year, but have paid for the expenses for the purposes of services registered as in the registration certificate. Can we file ST Returns and claim input on them.

Replies (5)

company registration is not an input service for providing output taxable service / excisable goods, hence no input credit can be availed 

The aim behind Input Tax Credit is to avoid Tax on Tax.

Yeah, when u file ST3 return, show output tax as nil and input tax credit as applicable and show the balance in credit. The same can be utilized in the next year for offsetting against output tax liability.

You can claim credit
See if you are in export business & recieving realisation in foreign currency, you can refund of it. As there are no service output you cannot claim the credit of service tax.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
04 May 2026
Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
11 May 2026
Post office

Post office

Anakapalle

Others

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
03 May 2026
Senior Chartered Accountant

Nirmal Jain & Co

New Delhi

CA

View Details
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details