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    <title>THE SIXTH SCHEDULE (See section 129)</title>
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    <description>Amendments to rule 2A of the Service Tax (Determination of Value) Rules, 2006 treat the value of goods and land (or undivided share of land) included in works contracts as part of the gross amount charged; where value is not otherwise determined a prescribed proportion of that gross amount is taxable. The gross amount includes goods and materials supplied or used by the service provider. The alternative valuation is available only if CENVAT credit has not been taken and benefits under the prior works contract notification have not been availed.</description>
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      <description>Amendments to rule 2A of the Service Tax (Determination of Value) Rules, 2006 treat the value of goods and land (or undivided share of land) included in works contracts as part of the gross amount charged; where value is not otherwise determined a prescribed proportion of that gross amount is taxable. The gross amount includes goods and materials supplied or used by the service provider. The alternative valuation is available only if CENVAT credit has not been taken and benefits under the prior works contract notification have not been availed.</description>
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