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

AI Summary

Refund Denied for Service Tax on Foreign Consultancy: Only Exporters or Manufacturers Eligible for Credit Under Regulations. A query was raised about the possibility of utilizing or refunding service tax paid on foreign consultancy services by a client who is not a manufacturer. The response indicated that a refund is not possible unless goods or services are exported. Credit can only be availed and utilized if the client is providing taxable services or manufacturing dutiable goods, and if eligible under the applicable regulations.