Service tax input where there is no output

657 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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details