https://www.taxtmi.com/article/detailed?id=5174 The amended Rule 2(l) narrows input service eligibility by specifying an inclusive list of services (including modernization, repair, accounting, auditing, quality control, inward and outward transportation, procurement, legal services, technical testing, etc.) and by expressly excluding certain works contract/construction components, non-capital vehicle rentals and related motor vehicle insurance/servicing (with limited exceptions), and principally personal or employee-benefit services; prior broad nexus-based case law applies only to periods before the amendment and post-amendment credit depends on mapping claimed services to the inclusive list and exclusions. en-us Fri, 28 Jun 2013 06:22:07 +0530 Fri, 28 Jun 2013 06:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5174 The amended Rule 2(l) narrows input service eligibility by specifying an inclusive list of services (including modernization, repair, accounting, auditing, quality control, inward and outward transportation, procurement, legal services, technical testing, etc.) and by expressly excluding certain works contract/construction components, non-capital vehicle rentals and related motor vehicle insurance/servicing (with limited exceptions), and principally personal or employee-benefit services; prior broad nexus-based case law applies only to periods before the amendment and post-amendment credit depends on mapping claimed services to the inclusive list and exclusions. Articles Service Tax Fri, 28 Jun 2013 06:22:07 +0530 https://www.taxtmi.com/article/detailed?id=5174