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<h1>Service Tax Credit Rules, 2002: Defined Input/Output Services, Claim Conditions, and Record-Keeping; Rescinded Now.</h1> The Service Tax Credit Rules, 2002, established by the Central Government under the Finance Act, 1994, allowed service providers to claim credit for service tax paid on input services. Effective from August 16, 2002, these rules defined terms like 'input service' and 'output service' and outlined conditions for claiming service tax credit. Credit could be claimed if input and output services fell under the same taxable category, with specific provisions for maintaining separate accounts for taxable and exempt services. The rules also addressed the transfer of unutilized credits during business changes and mandated proper documentation and record-keeping for availing credits. However, these rules have since been rescinded.