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Specified Value - Works contract services

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....ation of works contract services including composition scheme Rule 2A of the Service Tax (Determination of Value) Rules, 2006 Assessee can opt any one to the two options: Option 1: Valuation method....

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.... (i) maintenance or repair or reconditioning or restoration or servicing of any goods; or (ii) maintenance or repair or completion and finishing services such as glazing or plastering or floor and w....

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