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<h1>Amendment to Service Tax Notification: Construction Service Charges Include Goods and Materials Value (Effective March 1, 2005)</h1> The Central Government has amended Notification No. 15/2004-Service Tax, dated September 10, 2004, under the authority of Section 93(1) of the Finance Act, 1994. The amendment, effective from March 1, 2005, introduces an explanation clarifying that the 'gross amount charged' for construction services includes the value of goods and materials supplied, provided, or used by the service provider. This change is deemed necessary in the public interest and is documented in Notification No. 4/2005-Service Tax.