02 May 2013
Normally service part of Works Contract and Builders Service (66E(b)) not allowed if used for building or civil structure or part thereof or for laying of foundation or making of structures for support of capital goods BUT allowed for those who provides the Works Contract and Builders Service. -rule 2(l) of CCR as you are manufacturer and not builder or work contractor, it should not be allowed according to me
CAclubindia
