List of services - service tax credit

[chaganti srinivas]

I need the list of common services on which an ordinary manufacturer can take service tax credit.

[Prabhakar Vennalaganti]

Basically, we need to understand your type of business before eloborating or replying to your query.

Yes, the term common service is itself is very wide and vague term. Common service may be different in different sectors. For an example, one industry who is having its own manpower recruitment cell, there is no major input service of Manpower Supply Agency but in case of another company dealing in the same product who does not have in house recruitment facility, but requires huge employment, the Manpower Supply Agency service may be a major and common input service for that company.

AI Summary

Service tax credit entitlement depends on sector-specific classification of common input services and business facts.
Entitlement to service tax credit for a manufacturer depends on whether a service qualifies as an input service for that specific business; "common service" is sector dependent and fact sensitive. A service may be an eligible input for one manufacturer but not for another based on in house capabilities and the service's role in production, exemplified by manpower supply qualifying where internal recruitment is absent but not where recruitment is performed in house.