No Service Tax on Works Contract if VAT Paid on Entire Contract Value; Service Component Not Attributable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Works Contract Service - In cases where VAT has been paid on the full value of the contract, there is no value attributable to service and consequentially no service tax is payable.....