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    <title>Works Contract Service</title>
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    <description>Works contract services attract a split service tax liability under reverse charge: the service portion of contract value varies by type (original works lower; other than original works including AMC higher), tax is computed on that service portion, and where the supplier does not charge tax the recipient must adopt the standard valuation and pay its reverse charge share in cash while claiming input credit as permitted.</description>
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      <description>Works contract services attract a split service tax liability under reverse charge: the service portion of contract value varies by type (original works lower; other than original works including AMC higher), tax is computed on that service portion, and where the supplier does not charge tax the recipient must adopt the standard valuation and pay its reverse charge share in cash while claiming input credit as permitted.</description>
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