26 December 2012
1. If a company is having different locations providing taxable services under Service tax whether Service tax registration is separate for each state?
2. Can we claim Service tax input against excise output & vice versa ?
3. Can we claim sevice tax input at one state against excise output at another state
Pl. let us know with supporting sections regards Mukund M Honkan
1. If they are having the centralized billing or centralized accounting the no separate Service tax no is required for each state otherwise yes {Rule 4(2),(3)of Service tax rules}
2.Yes you can claim by following Rule 2(l) of CCR,2004.
3.Yes provided all are providing taxable Services , if any of the unit is providing exempt services then follow the method given in rule 6(3) of CCR,2004.
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