https://www.taxtmi.com/forum/issue?id=3653 Whether abatement under Notification 1/2006 applies to additional finishing works performed by a builder before issuance of the completion certificate. One position treats such pre-completion extra works as part of the Construction of Complex Service and thus eligible for abatement; another position treats isolated finishing contracts as standalone finishing services taxable without abatement. The discussion also notes classification issues between works contract and construction service and practical concerns about invoicing and taxation of advance payments. en-us Sat, 17 Dec 2011 16:18:21 +0530 Thu, 23 Jan 2025 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3653 Whether abatement under Notification 1/2006 applies to additional finishing works performed by a builder before issuance of the completion certificate. One position treats such pre-completion extra works as part of the Construction of Complex Service and thus eligible for abatement; another position treats isolated finishing contracts as standalone finishing services taxable without abatement. The discussion also notes classification issues between works contract and construction service and practical concerns about invoicing and taxation of advance payments. Discussion-Forum Service Tax Sat, 17 Dec 2011 16:18:21 +0530 https://www.taxtmi.com/forum/issue?id=3653