Amendment to notification no. 15/2004 dated 10-09-2004 - 004/05 - Service Tax

Gross amount charged includes goods provided by construction service providers, expanding taxable service value base.

The amendment inserts an Explanation to Notification No. 15/2004-Service Tax clarifying that for the purposes of that notification the gross amount charged in respect of a construction service shall include the value of goods and materials supplied, provided, or used by the provider of the construction service, thereby incorporating such values into the taxable service amount.