TaxTMI 
TaxTMI 
Dear Sir,
Please clear the confusion over abatement (Notification no 26/2012-ST) that service receiver can claim abatement under reverse charges as above notification said only for service provider.
Regards,
K.Gopal-9911052902
Abatement can be claimed by service receiver
23 Aug 2013 
1 Reply 
1906 Views Asked by
Abatement under reverse charge allows service recipients to reduce taxable value when computing service tax liability.
Abatement operates as a method for calculating the taxable value of a service and is not confined to the service provider; a service recipient liable under the reverse charge mechanism may apply the abatement when computing taxable value. (AI Summary)
Abatement operates as a method for calculating the taxable value of a service and is not confined to the service provider; a service recipient liable under the reverse charge mechanism may apply the abatement when computing taxable value. (AI Summary)
