https://www.taxtmi.com/forum/issue?id=110960 Site preparation and clearance services (site formation, excavation, earthmoving, demolition) are taxable under a forward charge: they are not exempt or in the negative list. Charging service tax on the gross contract value is proper where the provider has crossed the threshold and holds registration; the provider's registration number must appear on the invoice and can be verified online. Place-of-provision rules may affect reverse-charge applicability. Recipients should require registration proof or a threshold declaration and maintain risk-management checks to avoid penalties for non-compliance. en-us Sat, 24 Sep 2016 16:53:35 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110960 Site preparation and clearance services (site formation, excavation, earthmoving, demolition) are taxable under a forward charge: they are not exempt or in the negative list. Charging service tax on the gross contract value is proper where the provider has crossed the threshold and holds registration; the provider's registration number must appear on the invoice and can be verified online. Place-of-provision rules may affect reverse-charge applicability. Recipients should require registration proof or a threshold declaration and maintain risk-management checks to avoid penalties for non-compliance. Discussion-Forum Service Tax Sat, 24 Sep 2016 16:53:35 +0530 https://www.taxtmi.com/forum/issue?id=110960