https://www.taxtmi.com/forum/issue?id=109411 Reverse Charge liability for works contract services hinges on whether services are original construction or repair and on interplay between the Determination of Value Rules and Notification No.26/2012-ST; original works use the works-contract valuation proportion, the recipient must discharge tax under RCM on that taxable share, and where the notification applies a reduced taxable base may be claimed with selection of the most beneficial provision. en-us Tue, 17 Nov 2015 07:55:35 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109411 Reverse Charge liability for works contract services hinges on whether services are original construction or repair and on interplay between the Determination of Value Rules and Notification No.26/2012-ST; original works use the works-contract valuation proportion, the recipient must discharge tax under RCM on that taxable share, and where the notification applies a reduced taxable base may be claimed with selection of the most beneficial provision. Discussion-Forum Service Tax Tue, 17 Nov 2015 07:55:35 +0530 https://www.taxtmi.com/forum/issue?id=109411