THE SIXTH SCHEDULE (See section 128)

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....dated the 22nd May, 2007]. In the Service Tax (Determination of Value) Rules, 2006, in rule 2A,-- (I) in sub-rule (1), in clause (i), after the words "value of transfer of property in goods", the words "or in goods and land or undivided share of land, as the case may be," shall be inserted; 1st day of July, 2010 to 30th day of June, 2012 (both days inclusive). (II) after sub-rule (1), the foll....

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....ce (Department of Revenue), No. 12/ 2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503(E), dated the 20th June, 2003]. Explanation.--For the purposes of this sub-rule, the gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider.". 2. Rule 2A as substituted by notification number G.S.R. 431(E)....

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....ing provisos shall be substituted, namely:-- 1st day of March, 2013 to 7th day of May, 2013 (both days inclusive). "Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total amount charged for the works contract: Provided further that in case of works contrac....

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.... Provided further that in case of works contract for construction of residential units having carpet area up to 2000 square feet and where the amount charged per residential unit from service recipient is less than rupees one crore and the amount charged for the works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five p....