Classification of service

It depends on the registration certificate of the person who provided the service.  Pls check under which category, he is paying service tax.

Agreed with the above reply. It is not important as to how you treat the expense. What is important is how the service provider treats it.

There is some dispute going on.. 

Some says that no credit related to civil construction is allowed, while i am of the opinion that only credit related to services specifically excluded from the input service will be denied.

Pls advise on this matter