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        Service Tax

        Amends Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rate increased from 4% to 4.8% - 10/2012 - Service Tax

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        Composition scheme rate increase for works contracts under service tax takes effect, raising the prescribed composition rate. Amends the Works Contract composition scheme for payment of service tax by substituting the description of the prescribed rate in rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007; the amendment is titled Works Contract (Composition Scheme for Payment of Service Tax) Amendment Rules 2012 and shall come into force on the first day of April, 2012 under the powers conferred by sections 93 and 94 of the Finance Act, 1994.
                          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.

                                Composition scheme rate increase for works contracts under service tax takes effect, raising the prescribed composition rate.

                                Amends the Works Contract composition scheme for payment of service tax by substituting the description of the prescribed rate in rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007; the amendment is titled Works Contract (Composition Scheme for Payment of Service Tax) Amendment Rules 2012 and shall come into force on the first day of April, 2012 under the powers conferred by sections 93 and 94 of the Finance Act, 1994.


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