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    <title>Service Tax Advance Payment</title>
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    <description>Service tax is payable on advance payments for taxable services and the service recipient is entitled to take input tax credit on the service tax charged on that advance, subject to normal credit conditions; compliance requires an invoice evidencing the tax and assurance that the service provider accounts for the tax.</description>
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      <description>Service tax is payable on advance payments for taxable services and the service recipient is entitled to take input tax credit on the service tax charged on that advance, subject to normal credit conditions; compliance requires an invoice evidencing the tax and assurance that the service provider accounts for the tax.</description>
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