26 July 2013
a partnership firm is dealer of hero moter cycle. there are two activities of this firm-
1) sales of motor cycle 2) servicing of motor cycle
Q.- the firm purchase a common computer software from hero moto agency for use in showroom for sales purchase of motor cycle and also for service center - the firm is paying service tax on servicing of motor cycle in service center . then the firm can book CCR on service tax paid on such software