Construction contract - Claim of abatement notification no15/2004/ST

[Guest]

in case of construction contract whether abatment can be claimed under Notification No. 15/2004  in case the cement and steel are supplied by the party'

[Surender Gupta]

If the material is supplied by the party, for what you would like to avail the exemption. You are not entitled to avail the exemption.

AI Summary

Abatement entitlement denied where contractor supplies cement and steel in a construction contract under Notification No.15/2004. Where cement and steel are provided by the contracting party rather than procured by the service provider, the service provider is not entitled to claim the abatement or exemption under Notification No.15/2004/ST; supplier provided key materials defeat abatement eligibility and the taxable value of the construction service remains unaffected.