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🚀 New: Section-Wise Filter ✕

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on works contracts: merger of valuation categories sets a uniform service portion, altering valuation and compliance.</h1> The amendment to Rule 2A of the Service Tax Valuation Rules merges categories B and C into a single category and fixes the service portion for works contracts valuation at 70%, effective 1 October 2014.

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