https://www.taxtmi.com/forum/issue?id=111243 Works contract abatement reduces the taxable portion of the contract but does not limit input tax credit to that abated percentage; transport services attract service tax on a portion of freight charged by the transporter. If the supplier invoices freight and pays service tax, the supplier is liable and the recipient may claim credit; if the purchaser/consignee pays freight or must deposit tax because supplier registration is not shown, the purchaser may pay the service tax and claim full credit based on the challan and a consignment note in purchaser's name. en-us Fri, 16 Dec 2016 18:04:49 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111243 Works contract abatement reduces the taxable portion of the contract but does not limit input tax credit to that abated percentage; transport services attract service tax on a portion of freight charged by the transporter. If the supplier invoices freight and pays service tax, the supplier is liable and the recipient may claim credit; if the purchaser/consignee pays freight or must deposit tax because supplier registration is not shown, the purchaser may pay the service tax and claim full credit based on the challan and a consignment note in purchaser's name. Discussion-Forum Service Tax Fri, 16 Dec 2016 18:04:49 +0530 https://www.taxtmi.com/forum/issue?id=111243