https://www.taxtmi.com/forum/issue?id=106937 Abatement for works contract services adjusts the taxable value: original works (new construction) receive a larger abatement, repair/renovation services receive a smaller abatement when materials are involved, and pure labour/supervision services are taxed at full value. Reverse charge applies where providers are individuals/HUFs/AOPs/partnerships and the receiver is a body corporate; apply the Determination of Value rules to classify the service and compute the taxable base. en-us Sat, 21 Jun 2014 15:32:49 +0530 Tue, 24 Jun 2014 12:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106937 Abatement for works contract services adjusts the taxable value: original works (new construction) receive a larger abatement, repair/renovation services receive a smaller abatement when materials are involved, and pure labour/supervision services are taxed at full value. Reverse charge applies where providers are individuals/HUFs/AOPs/partnerships and the receiver is a body corporate; apply the Determination of Value rules to classify the service and compute the taxable base. Discussion-Forum Service Tax Sat, 21 Jun 2014 15:32:49 +0530 https://www.taxtmi.com/forum/issue?id=106937