06-18-2010, 02:09 AM
<center><b>THE SALES TAX SPECIAL PROCEDURES RULES, 2007
CHAPTER VI
SPECIAL PROCEDURE FOR PERSONS PROVIDING OR RENDERING SERVICES SUBJECT TO SALES TAX UNDER THE PROVINCIAL LAWS</b></center>
<b>33. Determination of tax liability.â </b> While determining his tax liability, a service provider shall be entitled to claim input tax credit for the tax paid on account of taxable purchases or imports made and utilities like telephone (excluding mobile telephone), gas and electricity consumed in 14[providing taxable services], against his output tax liability, subject to the conditions, limitations and restrictions prescribed under sections 7, 8 and 8B of the Act and the rules or notifications issued there-under; and subject to fulfilment of the conditions laid down under section 73 of the Act.
CHAPTER VI
SPECIAL PROCEDURE FOR PERSONS PROVIDING OR RENDERING SERVICES SUBJECT TO SALES TAX UNDER THE PROVINCIAL LAWS</b></center>
<b>33. Determination of tax liability.â </b> While determining his tax liability, a service provider shall be entitled to claim input tax credit for the tax paid on account of taxable purchases or imports made and utilities like telephone (excluding mobile telephone), gas and electricity consumed in 14[providing taxable services], against his output tax liability, subject to the conditions, limitations and restrictions prescribed under sections 7, 8 and 8B of the Act and the rules or notifications issued there-under; and subject to fulfilment of the conditions laid down under section 73 of the Act.
