Manpower services/consultant

[Guest]

R/sir, Manpower consultant issue bill with service tax , is service tax credit elligible on this ? please guide . Regards, SNEHAL SHAH

[rishi mohan]

Input credit of service tax is allowed in "manpower consultant category" as the same service is utilised for providing output services.

AI Summary

Service tax input credit allowed for manpower consultancy when the service is used to provide taxable output services. Input credit of service tax is allowable for manpower consultancy services because the consultant's services are utilised in providing taxable output services, permitting the service tax paid on inputs to be set off against service tax liability on outputs, subject to applicable credit rules and exclusions.