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    <title>Amends Notification No. 1/2006-Service Tax, dated the 1st March 2006 - 75% Exemption to Commercial or Industrial Construction service and Construction of Complex, if the value of land is included in the gross value</title>
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    <description>Introduces a 75% exemption for commercial or industrial construction and construction of a complex where the gross amount charged includes the value of land, with the gross amount to include value of goods and materials supplied or used by the service provider. The exemption excludes cases confined to completion and finishing services and those where the cost of land has been separately recovered from the buyer.</description>
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      <description>Introduces a 75% exemption for commercial or industrial construction and construction of a complex where the gross amount charged includes the value of land, with the gross amount to include value of goods and materials supplied or used by the service provider. The exemption excludes cases confined to completion and finishing services and those where the cost of land has been separately recovered from the buyer.</description>
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