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    <title>Service tax under RCM paid in October, 2017 and carry forwarded as Transitional Credit</title>
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    <description>Whether service tax paid under the reverse charge mechanism in October 2017 can be carried forward as transitional credit for GST is dispositive; the discussion cites High Court observations as directly applicable and an administrative circular from 2017 as supporting authority, indicating these sources may justify treating RCM-paid service tax of that period as transitional credit where factual and documentary conditions of the transitional rules are met.</description>
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      <title>Service tax under RCM paid in October, 2017 and carry forwarded as Transitional Credit</title>
      <link>https://www.taxtmi.com/forum/issue?id=118519</link>
      <description>Whether service tax paid under the reverse charge mechanism in October 2017 can be carried forward as transitional credit for GST is dispositive; the discussion cites High Court observations as directly applicable and an administrative circular from 2017 as supporting authority, indicating these sources may justify treating RCM-paid service tax of that period as transitional credit where factual and documentary conditions of the transitional rules are met.</description>
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      <pubDate>Tue, 09 May 2023 16:45:12 +0530</pubDate>
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