https://www.taxtmi.com/forum/issue?id=110384 For composite works contracts, valuation rules grant a 60% abatement for original works so the taxable service portion is treated as 40%; service tax is applied to that service portion and, where reverse charge applies, liability is apportioned 50:50 between service receiver and provider. Pure labour construction is excluded from abatement and RCM, leaving full service tax liability on the contractor. VAT/WCT procedural matters and composition scheme calculations fall under VAT rules and require contract-specific review. en-us Mon, 23 May 2016 15:19:37 +0530 Thu, 23 Jan 2025 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110384 For composite works contracts, valuation rules grant a 60% abatement for original works so the taxable service portion is treated as 40%; service tax is applied to that service portion and, where reverse charge applies, liability is apportioned 50:50 between service receiver and provider. Pure labour construction is excluded from abatement and RCM, leaving full service tax liability on the contractor. VAT/WCT procedural matters and composition scheme calculations fall under VAT rules and require contract-specific review. Discussion-Forum VAT / Sales Tax Mon, 23 May 2016 15:19:37 +0530 https://www.taxtmi.com/forum/issue?id=110384