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

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.