Free Supplies Excluded from Gross Amount in Construction Services; Abatement Benefit Remains Intact per Notification No. 4/2005-ST.

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Full Text of the Document

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....Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST. - benefit of abatement cannot be denied....