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    <title>Chargiability of service tax - construction service – commercial or industrial service</title>
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    <description>The central question is whether service tax applies to materials supplied by the client under a construction contract. The operative guidance recommends two approaches: apply withholding tax at source on the whole amount, or segregate billing and charge VAT on materials while charging service tax only on the construction service component.</description>
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      <description>The central question is whether service tax applies to materials supplied by the client under a construction contract. The operative guidance recommends two approaches: apply withholding tax at source on the whole amount, or segregate billing and charge VAT on materials while charging service tax only on the construction service component.</description>
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