https://www.taxtmi.com/forum/issue?id=419 The document explains that reimbursements were not subject to service tax until the valuation/determination rules effective on 19.4.2006; consequently, liability for reimbursements arose only thereafter. When an assessee pays arrears with interest for past periods, input tax credit for services consumed in those past periods may be availed because the tax liability for those periods is being discharged. en-us Thu, 12 Apr 2007 13:56:58 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=419 The document explains that reimbursements were not subject to service tax until the valuation/determination rules effective on 19.4.2006; consequently, liability for reimbursements arose only thereafter. When an assessee pays arrears with interest for past periods, input tax credit for services consumed in those past periods may be availed because the tax liability for those periods is being discharged. Discussion-Forum Service Tax Thu, 12 Apr 2007 13:56:58 +0530 https://www.taxtmi.com/forum/issue?id=419