Set off input service tax

YES SERVICE TAX PAID ON TELEPHONE EXPENSE CAN BE TAKEN AS INPUT CENVAT.

BUT U MUST ENSURE THAT SUCH TELEPHONE IS USED FOR PROVIDING OUTPUT SERVICE OF RECRUITMENT

Agree with Anup..

Thank You Anup and mahesh

You can take input Credit for service tax included in any expenditure relating to your business.

Even you can take credit of Service Tax Charged by bank.