Section 3(2)(ii) in The Service Tax Credit Rules, 2002

[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2)(ii) in The Service Tax Credit Rules, 2002

(ii)A stevedore hires dock labour from the port trust and provides such labour to his client. In this case the service provided, by the port trust to stevedore and by stevedore to client, both fall in the category of port service. Therefore, stevedore is entitled to take credit of service tax paid by the port trust.

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Union of India - Subsection

Section 3(2)(ii) in The Service Tax Credit Rules, 2002