https://www.taxtmi.com/article/detailed?id=6875 Service tax was applied to construction services by notifications that treated construction as a taxable service and required that the gross amount charged include value of goods and materials; abated rates applied only where the price charged included land value. Notifications fixed the builders' liability and effective taxable fractions, later adjusted by further notifications and budget measures. A court decision found the levy invalid for a prior period for lack of statutory valuation mechanism, but the executive's statutory power to regulate by notification and the notification language on valuation and abatement underpin the administrative levy and builders' liability, and the negative list regime thereafter generally subjects construction to tax. en-us Mon, 27 Jun 2016 07:18:04 +0530 Mon, 27 Jun 2016 10:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6875 Service tax was applied to construction services by notifications that treated construction as a taxable service and required that the gross amount charged include value of goods and materials; abated rates applied only where the price charged included land value. Notifications fixed the builders' liability and effective taxable fractions, later adjusted by further notifications and budget measures. A court decision found the levy invalid for a prior period for lack of statutory valuation mechanism, but the executive's statutory power to regulate by notification and the notification language on valuation and abatement underpin the administrative levy and builders' liability, and the negative list regime thereafter generally subjects construction to tax. Articles Service Tax Mon, 27 Jun 2016 07:18:04 +0530 https://www.taxtmi.com/article/detailed?id=6875