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Showroom fit-out works that transform bare commercial structures into functional showrooms through flooring, ceilings, partitions, HVAC, fire-suppression and plumbing qualify as original works for works contract valuation. The article states that service tax may therefore be determined on the prescribed portion of contract value under rule 2A(ii)(A), with the applicable abatement, making a demand based on denial of original-works valuation unsustainable. It further notes that an advance forfeited when a customer fails to purchase ordered goods, and reimbursement for goods lost in a fire, are not consideration for services and are not subject to service tax. With no demand surviving, penalties do not arise.
Showroom fit-out works that transform bare commercial structures into functional showrooms through flooring, ceilings, partitions, HVAC, fire-suppression and plumbing qualify as original works for works contract valuation. The article states that service tax may therefore be determined on the prescribed portion of contract value under rule 2A(ii)(A), with the applicable abatement, making a demand based on denial of original-works valuation unsustainable. It further notes that an advance forfeited when a customer fails to purchase ordered goods, and reimbursement for goods lost in a fire, are not consideration for services and are not subject to service tax. With no demand surviving, penalties do not arise.
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