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service tax input credit on interior

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

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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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