Ramakrishna (article student) (108 Points)
29 August 2013We were registered under mandap keep services and we take abatement 40% .
can we eligible for the input on the following transactions after abatement
service tax input on maintenance contracts
service tax input which relates to accounts and admin departments.If any notification in this regard please quote.
Thanks
Ramakrishna
Vikas
(CA)
(1135 Points)
Replied 31 August 2013
Can you please explain under what notification you are claiming the abatement of 40%; since, as per the notification no.26/2012-ST dated 20 June 2012,
"a Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises ( including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises"
can claim an abatement of 30%. [with a condition that no CENVAT Credit on inputs of goods faling under the Chapter 1-22 of Central Excise Tariff shall be claimed].
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