https://www.taxtmi.com/forum/issue?id=106861 For fabrication and erection services treated as original works, the taxable value is determined by applying the prescribed proportion of the total amount charged as the taxable base; inputs and consumables are not separately treated. Materials supplied free by the client, including consumables used in execution, do not alter this valuation. If tax was paid on the full gross amount but reimbursement from the client reflects only the prescribed taxable portion, the contractor can claim refund of the excess tax paid because that excess was not passed on to the client. en-us Sat, 31 May 2014 13:31:27 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106861 For fabrication and erection services treated as original works, the taxable value is determined by applying the prescribed proportion of the total amount charged as the taxable base; inputs and consumables are not separately treated. Materials supplied free by the client, including consumables used in execution, do not alter this valuation. If tax was paid on the full gross amount but reimbursement from the client reflects only the prescribed taxable portion, the contractor can claim refund of the excess tax paid because that excess was not passed on to the client. Discussion-Forum Service Tax Sat, 31 May 2014 13:31:27 +0530 https://www.taxtmi.com/forum/issue?id=106861