https://www.taxtmi.com/forum/issue?id=119628 Department denied deduction of material cost and abatement because no formal works contract agreement was produced; the noticee argues purchase orders, invoices and ST 3 returns evidence entitlement to abatement. Advisory guidance states that enforceable contracts may be evidenced by documentary records under the Indian Contract Act and that abatement relates to the deemed sale of materials distinct from the service portion, so documentary proof should establish the material component and contractual basis for claiming abatement. en-us Fri, 21 Feb 2025 21:13:54 +0530 Sun, 09 Mar 2025 23:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119628 Department denied deduction of material cost and abatement because no formal works contract agreement was produced; the noticee argues purchase orders, invoices and ST 3 returns evidence entitlement to abatement. Advisory guidance states that enforceable contracts may be evidenced by documentary records under the Indian Contract Act and that abatement relates to the deemed sale of materials distinct from the service portion, so documentary proof should establish the material component and contractual basis for claiming abatement. Discussion-Forum Service Tax Fri, 21 Feb 2025 21:13:54 +0530 https://www.taxtmi.com/forum/issue?id=119628