https://www.taxtmi.com/forum/issue?id=109612 Where total contract value is not separately ascertainable, a defined portion of the contract consideration is treated as the taxable value of service for original and non-original works; individuals or partnerships supplying to companies fall under the reverse charge mechanism with the same allocation principle but modified tax incidence. Inclusion of materials supplied free by the recipient is contested between the statutory definition of consideration and valuation rules, and remains uncertain pending higher court determination. en-us Sat, 26 Dec 2015 21:41:12 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109612 Where total contract value is not separately ascertainable, a defined portion of the contract consideration is treated as the taxable value of service for original and non-original works; individuals or partnerships supplying to companies fall under the reverse charge mechanism with the same allocation principle but modified tax incidence. Inclusion of materials supplied free by the recipient is contested between the statutory definition of consideration and valuation rules, and remains uncertain pending higher court determination. Discussion-Forum Service Tax Sat, 26 Dec 2015 21:41:12 +0530 https://www.taxtmi.com/forum/issue?id=109612