https://www.taxtmi.com/article/detailed?id=542 The question is whether construction of workers' residential quarters within factory premises is an input service under Rule 2(l). The main limb requires a proximate nexus "in or in relation to" manufacture and clearance; the inclusive limb lists services that share a pattern of connection to manufacture, storage, transport or sale. Worker housing was held to be a welfare measure lacking the necessary proximate nexus and therefore not covered as an input service. en-us Mon, 26 Oct 2009 00:00:00 +0530 Mon, 26 Oct 2009 21:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=542 The question is whether construction of workers' residential quarters within factory premises is an input service under Rule 2(l). The main limb requires a proximate nexus "in or in relation to" manufacture and clearance; the inclusive limb lists services that share a pattern of connection to manufacture, storage, transport or sale. Worker housing was held to be a welfare measure lacking the necessary proximate nexus and therefore not covered as an input service. Articles Service Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=542