Payment of Foreign consultancy Service s

[MUNIRAJ SRINIVASAN]

My client has paid foreign consultancy service tax , same amount he can utitilize input service or will go for refund he is not manufacturer

[Madhukar N Hiregange]

There is no refund possibility unless one exports goods or services. If providing taxable services or dutiable goods manufacture then only if eligible can avail the credit and utilise.

AI Summary

Input service credit limited: no refund on imported consultancy fees unless export; credit only if eligible supplier.
There is no refund of service tax paid on imported consultancy services except where the recipient effects exports of goods or services; input service credit is available only to persons supplying taxable services or manufacturing dutiable goods who satisfy the statutory eligibility conditions to claim such credit.