https://www.taxtmi.com/forum/issue?id=108961 Abatement for construction of a complex or building applies only if the notification's operative conditions are met, notably that the value charged includes land and no CENVAT credit on inputs has been taken. Works contracts are within the definition where transfer of property in goods is leviable as sale, but if the notification conditions are not satisfied the valuation rules for works contracts govern the taxable value. en-us Mon, 27 Jul 2015 20:33:44 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108961 Abatement for construction of a complex or building applies only if the notification's operative conditions are met, notably that the value charged includes land and no CENVAT credit on inputs has been taken. Works contracts are within the definition where transfer of property in goods is leviable as sale, but if the notification conditions are not satisfied the valuation rules for works contracts govern the taxable value. Discussion-Forum Service Tax Mon, 27 Jul 2015 20:33:44 +0530 https://www.taxtmi.com/forum/issue?id=108961