THE SIXTH SCHEDULE (See section 128)

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....2nd May, 2007 [29/2007- Service Tax, 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....

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.... (ii) the service provider has not availed the benefit under the notification of the Government of India in the Ministry of Finance (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....

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....day of July, 2012 to 28th day of February, 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 twenty-five per cent. of the total amount charged for the works contract."; (b) for the proviso, the following provisos shall be substituted, namely:-- 1....

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....(c) for the provisos, the following provisos shall be substituted, namely:-- 8th day of May, 2013 to 31st day of March, 2016 (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: &nbs....