cenvat credit of S.T paid for past liability

[Guest]

Under what head should a sub contractor of residential complex service provider providing construction service for last four years take out S.T registration now given that he is not paying VAT.If under residential complex service then how would he calculate taxable value? Will he get the benefit of 75%abatement.If he pays S.T now for past liability, will service receiver get CENVAT CREDIT even if SCN is issued in the mean time. Kindly advise.

[Ganeshan Kalyani]

I guess your query is answered in Issue ID - 109389.

AI Summary

CENVAT credit entitlement when a subcontractor pays retrospective service tax and an SCN exists - effect on recipient's credit. Questions concern whether a subcontractor supplying construction services must register for service tax, how to compute taxable value if treated as residential complex service, whether the subcontractor qualifies for the 75% abatement, and whether payment now of past service tax liabilities allows the service recipient to claim CENVAT credit when an SCN has been issued; the record contains no substantive answer and instead refers to an earlier issue.