St on telephone bill, repair & maintenance

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Querist : Anonymous

Querist : Anonymous (Querist)

15 July 2012 Can i deduct input service charges(ST on Telephone Bill, Hotel Bill, Restaurant Bill, Etc.) from the output service charges before paying service tax in government account?
i have business of Travel Agency and Transport Services in Delhi.
please answer me..

thanking you..

CA.Ganesh

CA.Ganesh (Expert)
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15 July 2012 "input service" means any service,-

(i)
used by a provider of taxable service for providing an output service; or

(ii)
used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,

and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and
training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;

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