Service tax credit availment

[Guest]

Dear Sir,

If we make payment to service provider having different name of same entity having same service tax registration and we had availed credit of the service tax paid by the vendor.So whether it would create any dispute to us.please explain.thanks and regards.

[Deepak Aggarwal]

Hello, in whose name, service tax regn.has been received, credit will be allowed only for those. Thanks

[Rajagopalan Ranganathan]

Sir,

Service tax paid can be availed as credit by a manufacturer of dutiable excisable goods or an output service provider. Since Service Tax Registration is based on PAN two different persons cannot be registered under same registration number.

AI Summary

Service Tax Credit Restricted to Name on Registration; Different Entities Cannot Share Registration Number. A query was raised regarding the availment of service tax credit when payments are made to a service provider with a different name but under the same service tax registration. One response clarified that credit is only allowed for the name under which the service tax registration is received. Another response explained that service tax credit can be availed by manufacturers of dutiable excisable goods or output service providers, emphasizing that service tax registration is based on PAN, and different entities cannot share the same registration number.