https://www.taxtmi.com/forum/issue?id=109761 The amended definition of "input service" excludes the service portion in execution of works contracts and construction services insofar as they are used for construction or execution of a building, or for laying foundations or supporting structures. Accordingly, service tax paid under RCM for the service component of works contracts used in constructing or maintaining the hotel does not qualify as eligible input service credit. en-us Thu, 21 Jan 2016 12:19:31 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109761 The amended definition of "input service" excludes the service portion in execution of works contracts and construction services insofar as they are used for construction or execution of a building, or for laying foundations or supporting structures. Accordingly, service tax paid under RCM for the service component of works contracts used in constructing or maintaining the hotel does not qualify as eligible input service credit. Discussion-Forum Service Tax Thu, 21 Jan 2016 12:19:31 +0530 https://www.taxtmi.com/forum/issue?id=109761