Abatement can be claimed by service receiver

[Krishan Gopal]

Dear Sir,

Please clear the confusion over abatement (Notification no 26/2012-ST) that service receiver can claim abatement under reverse charges as above notification  said only for service provider.

Regards,

K.Gopal-9911052902

AI Summary

Abatement under reverse charge allows service recipients to reduce taxable value when computing service tax liability.
Abatement operates as a method for calculating the taxable value of a service and is not confined to the service provider; a service recipient liable under the reverse charge mechanism may apply the abatement when computing taxable value.