Input Service [Rule 2 (1)] : Under Rule 2 (1), “ input service” means any service
used by a provider of taxable service for providing an output service; or
used by the manufacturer, whether directly or indirectly, in or in relation to
– the manufacture of final products and
– clearance of final products upto the place of removal, and
includes services used
– In relation to setting up, modernization, renovation or repairs of a
factory, premises of provider of output service or an office relating to
such factory or premises,
– Advertisement or sales promotion,
– Market research,
– Storage upto the place of removal,
– Procurement of inputs,
– Activities relating to business, such as
– Accounting,
– Auditing,
– Financing,
– Recruitment and quality control,
– Coaching and training
– Computer networking,
– Credit rating,
– Share registry, and
– Security,
– Inward transportation of inputs or capital goods and
– Outward transportation upto the place of removal.
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