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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Goods like cement and steel items used for laying 'foundation' ...


Cement and steel for foundations aren't inputs for capital goods or final products. Clarification on input classification.

November 20, 2013

Case Laws     Service Tax     AT

Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products - AT

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