service tax input credit on interior


This query is : Resolved 

(Querist)
14 June 2010 we are interior contractor, we will give sub-contractor to others, shall we take 100% input credit against our service

annapurna (Expert)
15 June 2010 A sub contractor is essentially a taxable service provider. Service provided by sub contractor is in the nature of input service. Therefore if deductions towards sub contractor is not claimed then input credit can be availed


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