10 January 2013
I, Vishal Malhotra have a query relating to service tax input. I wanna ask that whether service tax input can be availed for the service tax paid on general office expenses like if we had a pest control in the office then service tax paid on that service can be availed or not. please help me in this regard
10 January 2013
u can Availed Service tax Input Credit whether it is relate directly or Indirectly. So On Pest Control, Obiously U can avail. But Input Credit excludes: a) Service portion in the execution of a works contract and construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, to the extent used for Construction or execution of works contract of a building or a civil structure or a part thereof or Laying of foundation or making of structures for support of capital goods. b) Services by way of renting of a motor vehicle should not be available as credits, insofar as they relate to a motor vehicle, which is not an eligible capital goods c) Services such as general insurance service, servicing, repair and maintenance to an extent they relate to a motor vehicle, which is not an eligible capital goods except when used by: A manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person An insurance company in respect of a motor vehicle insured or re insured by such person d) Services such as those provided in relation to outdoor catering, beauty treatment, health service, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefit extended to employees on vacation such as leave or home travel concession, when such services are used primarily for personal use or consumption of any employee.
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