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    <title>service tax on pure labour charges</title>
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    <description>Pure labour or labour-only contracts for painting and civil services without supply of materials are taxable as the service portion in execution of a works contract; valuation must follow service tax valuation rules and the amended definition of consideration, with tax on the gross amount charged including labour, subcontractor payments, machinery hire, consumables, establishment costs and attributable profit. Abatement notifications do not apply and the reverse charge mechanism is applicable.</description>
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