Ravi Mathur (Service) (130 Points)
21 October 2011will some one can explain that a service tax provider can take the credit of service tax
which charged by
1. travel aget for booking of air tkt . travel agent inv includes -air tkt amt , his service charge & service tax on whole amt.
2. or directly from the sir ways bill as service tax is mention & charged on tkt fare.
CA Nitin Karmalkar
(Senior Associate)
(70 Points)
Replied 21 October 2011
Dear Rawi,
As per recent amendment in Input Service Definition under CCR 2004, you cannot take credit of travelling benefit provided to employee even though thay are used to discharge the duty of company
Ravi Mathur
(Service)
(130 Points)
Replied 21 October 2011
but if tkt is belongs to director or authorised signatory
CAclubindia
