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    <title>Input credit on service tax for hotels under construction</title>
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    <description>Input service credit may be used against service tax or excise and must be availed within six months of the bill. The definition of input service includes many services used to provide output services but expressly excludes services in execution of works contracts and construction of buildings or civil structures; services constituting setting up were removed from the definition by a subsequent amendment, rendering construction-related credits ineligible thereafter.</description>
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      <title>Input credit on service tax for hotels under construction</title>
      <link>https://www.taxtmi.com/forum/issue?id=107944</link>
      <description>Input service credit may be used against service tax or excise and must be availed within six months of the bill. The definition of input service includes many services used to provide output services but expressly excludes services in execution of works contracts and construction of buildings or civil structures; services constituting setting up were removed from the definition by a subsequent amendment, rendering construction-related credits ineligible thereafter.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 03 Feb 2015 14:23:46 +0530</pubDate>
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