Studyhatch Forum -Service tax

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Who is an ?Input Service Distributor??
Solution

An office of the manufacturer or provider of output service who receives invoices for the procurement of input services and issues invoices for the purpose of distributing the credit of Service Tax paid to such manufacturer or provider of output service is an ?Input Service Distributor?. The credit of the tax amount so distributed to various places shall not exceed the total Service Tax amount contained in the original invoice / bill.

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