https://www.taxtmi.com/forum/issue?id=108964 Abatement is available only when the service provider pays service tax on the entire value of the works contract; if no goods are supplied (as in a pure AMC) the provider must charge service tax on the whole service value. If the provider pays service tax on the full service value and the recipient is made liable under the receiver liability framework, a fifty fifty division of tax liability between provider and recipient is legally permissible. en-us Wed, 29 Jul 2015 14:24:54 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108964 Abatement is available only when the service provider pays service tax on the entire value of the works contract; if no goods are supplied (as in a pure AMC) the provider must charge service tax on the whole service value. If the provider pays service tax on the full service value and the recipient is made liable under the receiver liability framework, a fifty fifty division of tax liability between provider and recipient is legally permissible. Discussion-Forum Service Tax Wed, 29 Jul 2015 14:24:54 +0530 https://www.taxtmi.com/forum/issue?id=108964