https://www.taxtmi.com/forum/issue?id=110985 Where a contractor supplies both materials and labour for repair or renovation, the activity should be classified as Works Contract Service and added to the principal's registration; this classification, rather than Construction Service, governs applicable service tax valuation and abatement because construction abatement methods require inclusion of land value which is not relevant to repair works. en-us Sat, 01 Oct 2016 10:29:57 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110985 Where a contractor supplies both materials and labour for repair or renovation, the activity should be classified as Works Contract Service and added to the principal's registration; this classification, rather than Construction Service, governs applicable service tax valuation and abatement because construction abatement methods require inclusion of land value which is not relevant to repair works. Discussion-Forum Service Tax Sat, 01 Oct 2016 10:29:57 +0530 https://www.taxtmi.com/forum/issue?id=110985