https://www.taxtmi.com/article/detailed?id=914 The Rules distinguish input (tangible goods used in or in relation to manufacture within the factory, subject to specific exclusions and inclusions) from input service (a broader, two-part category covering services used in or in relation to manufacture or clearance, and an illustrative list of business-related services). Inputs require satisfaction of the place-of-use and functional utility tests; input services qualify if they fall within either the main definition or the illustrative includes clause, reflecting a wider legislative intent to capture services relating to business operations. en-us Thu, 19 Aug 2010 00:00:00 +0530 Mon, 22 Apr 2013 18:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=914 The Rules distinguish input (tangible goods used in or in relation to manufacture within the factory, subject to specific exclusions and inclusions) from input service (a broader, two-part category covering services used in or in relation to manufacture or clearance, and an illustrative list of business-related services). Inputs require satisfaction of the place-of-use and functional utility tests; input services qualify if they fall within either the main definition or the illustrative includes clause, reflecting a wider legislative intent to capture services relating to business operations. Articles Service Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=914