TaxTMI 
TaxTMI 
TaxTMI 
Claim of Service tax credit
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....laim of Service tax credit<br> Query (Issue) Started By: - sunil jain Dated:- 4-1-2010 Last Reply Date:- 9-1-2010 Service Tax<br>Got 1 Reply<br>Service Tax<br>I have one central office(CO)and two bran....
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....ches. Services are provided by banches. In case some input services directly identifiable to respective branch is paid by CO( althogh service is recd by respective branches).Branches are registered as....
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.... service provider. To claim input credit by branches, do CO is to get itself registeration as "Input Service Distributor" or can credit be claimed by banches simply on tne basis of debit note raised b....
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....y CO, as services are recd by banches directly. Reply By Surender Gupta: The Reply: Where branches are registered separately, and receiving input services directly i.e. containing the particulars evi....
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....dencing that input services are being received by the respective branch only, in that the concerned branch can take the credit directly even if the payment is made by the central office. The payment p....
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....roof can be shown from the bank statement of branch. On the contrary where the services are being received by the central office identifiable as belong to respective branch in that case, CO is require....
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....d to get registration as ISD, input service distributor and pass the credit to the concerned branch as per prescribed procedure.<br> Discussion Forum - Knowledge Sharing ....