service tax credit under reverse charge on Director Sitting Fees and Advocate services

[JAGDISH NARAIN]

Dear Sir,

 

Please confirm whether the manufacturing industry can claim service tax credit under Reverse Charge on Director Sitting Fees and Advocate service ?

 

Regards

 

J N Bharti

[KIRTIKUMAR PUROHIT]

Director Sitting Fees and Advocate service; these both the service falling under definition of Input service, so credit is eligible as input service.

AI Summary

Service tax credit on reverse charge: director sitting fees and advocate services qualify as input services and are eligible.
Both director sitting fees and advocate services are treated as falling within the definition of input service and therefore the service tax credit under the reverse charge mechanism is eligible for the recipient (manufacturing) industry.