https://www.taxtmi.com/acts?id=23598 Amendments to Rule 2A prescribe that where the gross amount charged for a works contract includes value of goods and land or undivided share of land and separate valuation is not determined, service tax is payable on an apportioned portion of the gross contract value. The rule treats the gross amount as inclusive of goods and materials supplied or used by the service provider, and conditions application of the apportionment on non-availment of CENVAT credit and non-use of a specified service-tax notification; specialised provisos apply to certain residential-unit contracts. en-us Wed, 01 Feb 2017 18:04:29 +0530 Thu, 02 Feb 2017 12:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23598 Amendments to Rule 2A prescribe that where the gross amount charged for a works contract includes value of goods and land or undivided share of land and separate valuation is not determined, service tax is payable on an apportioned portion of the gross contract value. The rule treats the gross amount as inclusive of goods and materials supplied or used by the service provider, and conditions application of the apportionment on non-availment of CENVAT credit and non-use of a specified service-tax notification; specialised provisos apply to certain residential-unit contracts. Act-Rules Bill Wed, 01 Feb 2017 18:04:29 +0530 https://www.taxtmi.com/acts?id=23598