Credit of input service

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Querist : Anonymous

Querist : Anonymous (Querist)

09 July 2013 Sir
If any Architect services and services for structure design are received for construction of residential complex then,whether these services are available for input service for utilization of input credit .Abatment of 70%/75% are availed.please advise

Gopalkrishna Hegde ,CA,DISA

Gopalkrishna Hegde ,CA,DISA (Expert)
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10 July 2013 Architect service defined under Section 65(105)(zzm) are excluded from the definition of input services

If they are used for construction of a building or a civil structure or a part thereof, or laying of foundation or making of structures for support of capital goods

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2013 Dear GopalKrishna sir.
Thank you for your advise,
I agree But,There are also shown that if specified services are used for specified services that input can be taken eg. Architect services can become input service for construction services.

Querist : Anonymous

Querist : Anonymous (Querist)

23 July 2013 Dear GopalKrishna sir. Thank you for your advise, I agree But,There are also mentioned that if specified services are used for specified services that input can be taken eg. Architect services can become input service for construction services.

Gopalkrishna Hegde ,CA,DISA

Gopalkrishna Hegde ,CA,DISA (Expert)
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23 July 2013 In my opinion

For Eq. If the architect services are used for construction of own building for office use it will not be allowed. But if the same is used for works contract service or by another architect or for commercial or industrial construction service the same can be allowed

Gopalkrishna Hegde ,CA,DISA

Gopalkrishna Hegde ,CA,DISA (Expert)
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Querist : Anonymous

Querist : Anonymous (Querist)

23 July 2013 It means if architect services is used for constuction of resedential Complex then input of architect services can avail.
Am I right ?

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