https://www.taxtmi.com/forum/issue?id=116878 Valuation of land for service tax depends on whether the practitioner claims the abatement under the applicable notification: if the abatement is applied to gross receipts for construction-related services, the value of land is included in the gross amount charged and forms part of the taxable base; if the abatement is not claimed, the value of land does not form part of the taxable value. See Rule 2A of the Service Tax (Determination of Value) Rules, 2006 for valuation procedures. en-us Fri, 27 Nov 2020 20:19:17 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116878 Valuation of land for service tax depends on whether the practitioner claims the abatement under the applicable notification: if the abatement is applied to gross receipts for construction-related services, the value of land is included in the gross amount charged and forms part of the taxable base; if the abatement is not claimed, the value of land does not form part of the taxable value. See Rule 2A of the Service Tax (Determination of Value) Rules, 2006 for valuation procedures. Discussion-Forum Service Tax Fri, 27 Nov 2020 20:19:17 +0530 https://www.taxtmi.com/forum/issue?id=116878