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    <title>category of service of work contract</title>
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    <description>Classification question concerns whether tile installation under a composite contract for a developer is Construction Services or Work Contract Services, and whether service tax should be shown separately. For abatement of actual material value, a factual cost benefit analysis is required to choose between Notification No.12/2003 and the computation under Rule 2A of the work contract scheme as interpreted by BSBK; definitive advice depends on the detailed nature of the services provided.</description>
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