Hello,
we have a client who is into logistics business. They are paying land rent(license fee) to port autority for the goods stored in port land for import and export. Port authority is charging service tax for the rent amount. But the problem is they are not issuing the invoice, instead they are giving receipt for payment of money where in there will be no separate details for service tax payment. (on specific request they tell the amount the service tax included in the total amount (orally)).
Many times they will recover the amount from customers who demand debit note/invoice mentioning the service tax amount separately.
now my qstion is
1.Can they claim cenvat on amounts which the company bears?
2. Can the company issue debit note mentioning service tax separately along with the reciept for payment to Port authority to pass on the duty to ist clients?
thanks in advance.
CAclubindia
