https://www.taxtmi.com/forum/issue?id=108442 If a single contract covers civil works, the entire supply is a works contract service and the supplier computes tax on the deemed taxable portion of the gross bill; the taxable base must include value of materials and consumables supplied free by the recipient. Where the recipient is a company and the provider an individual or partnership, the receipt-based reverse charge mechanism requires the recipient to discharge the balance of service tax not charged by the provider. en-us Fri, 17 Apr 2015 17:28:23 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108442 If a single contract covers civil works, the entire supply is a works contract service and the supplier computes tax on the deemed taxable portion of the gross bill; the taxable base must include value of materials and consumables supplied free by the recipient. Where the recipient is a company and the provider an individual or partnership, the receipt-based reverse charge mechanism requires the recipient to discharge the balance of service tax not charged by the provider. Discussion-Forum Service Tax Fri, 17 Apr 2015 17:28:23 +0530 https://www.taxtmi.com/forum/issue?id=108442