Service tax - procedures

Hi Every One,

service provider is not registered with service tax dept. But he raising the invoice with service tax. whether it is possible to take credit(if he registered and paid later to the Govt).

Please advice and suggest in this situation what are the steps to be taken?

Replies (1)

As per CCR the burden of proof lies upon the person taking the credit . He has to take steps to ensure that the credit is genuine. If the provider of service had paid the tax with interest at later stage , you are entitled to the credit .

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