05 February 2008
THOUGH NO CREDIT WAS MADE AVAILABLE ORIGINALLY FOR SERVICE TAX PAID ON MOBILE TELEPHONES, AS PER AMENDED RULES,IN CASES WHERE INPUT SERVICE FALLS IN THE SAME CATEGORY OF TAXABLE SERVICE AS THAT OF OUTPUT SERVICE,SERVICE TAX CREDIT SHALL BE ALLOWED TO BE TAKEN ON SUCH INPUT SERVICE FOR WHICH BILL OR CHALLAN IS ISSUED ON OR AFTER 16-08-2002. R.V.RAO
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