While you pay Service Taxon sale of services that come under the Service Taxcategory, you can adjust Service Taxcredit availed on purchase of services. This deduction is called adjusting credit against service tax. The difference between the Service Taxthat you have to pay for selling services and the Service Taxcredit on purchases that can be adjusted is the payable service tax.
Service tax (sales) that is adjustable against Service Taxcredit (purchases) is also called availing input credit.
