https://www.taxtmi.com/forum/issue?id=110910 Supply of water for civil construction is taxable as a declared service and the value must include the consumable water component; it is not covered by the mega exemption so service tax is chargeable. For construction-for-sale contracts a statutory abatement may apply if conditions including no prior CENVAT credit on inputs and inclusion of land value in charges are met. Reverse charge applies only if the supplier is in a non-taxable territory and the recipient in a taxable territory. If the supplier's bill bears service tax, the recipient may pay and take CENVAT credit, while challenges to the levy are matters for the supplier. en-us Wed, 14 Sep 2016 17:43:51 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110910 Supply of water for civil construction is taxable as a declared service and the value must include the consumable water component; it is not covered by the mega exemption so service tax is chargeable. For construction-for-sale contracts a statutory abatement may apply if conditions including no prior CENVAT credit on inputs and inclusion of land value in charges are met. Reverse charge applies only if the supplier is in a non-taxable territory and the recipient in a taxable territory. If the supplier's bill bears service tax, the recipient may pay and take CENVAT credit, while challenges to the levy are matters for the supplier. Discussion-Forum Service Tax Wed, 14 Sep 2016 17:43:51 +0530 https://www.taxtmi.com/forum/issue?id=110910