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When can we utilize the input of service tax

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(Querist)
05 July 2013 sir,
can we taken the input of service tax after raising the bill or receiving the advance for service (other than reverse charge)
can i have a quick reply please.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
07 July 2013 Input service tax can be taken after payment of the service bills

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