Service tax & excise duty setoff
- If a company is having different locations providing taxable services under Service tax whether Service tax registration is separate for each state?
- Can we claim Service tax input against excise output & vice versa ?
- Can we claim sevice tax input at one state against excise output at another state
Pl. let us know with supporting sections regards Mukund M Honkan
Centralized Registration Allows Service Tax Setoff Across Locations; State-Specific Inputs Cannot Offset Outputs Due to PAN Rules. A query was raised regarding service tax and excise duty setoff for companies with multiple locations. The questions addressed whether separate service tax registrations are needed for each state, if service tax input can be claimed against excise output, and if inputs from one state can be used against outputs in another. The response clarified that a Centralized Registration Certificate can be obtained for service tax, service tax input and excise output can be used interchangeably, but inputs from one state cannot be claimed against outputs in another due to unit-specific registration based on the PAN. (AI Summary)
Service Tax
TaxTMI 
TaxTMI 
TaxTMI 
