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.
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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.
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