https://www.taxtmi.com/caselaws?id=248788 Mobilisation advance was treated as includible in the taxable value of works contracts, but the exact factual position on whether it had already been included and whether tax had been paid on the full value required verification, so the matter was remanded for reconsideration of valuation and the correct service tax rate. For contracts not covered by the works contract composition scheme, assessment had to proceed under the charging provision, while the claim of retrospective exemption for road construction was left for examination on remand. Further pre-deposit was waived because substantial pre-deposit had already been made. en-us Tue, 07 Jan 2014 00:00:00 +0530 Tue, 24 Jun 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248788 Mobilisation advance was treated as includible in the taxable value of works contracts, but the exact factual position on whether it had already been included and whether tax had been paid on the full value required verification, so the matter was remanded for reconsideration of valuation and the correct service tax rate. For contracts not covered by the works contract composition scheme, assessment had to proceed under the charging provision, while the claim of retrospective exemption for road construction was left for examination on remand. Further pre-deposit was waived because substantial pre-deposit had already been made. Case-Laws Service Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248788