Meaning of the expression ‘gross amount' appearing in Rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, as it stood prior to 07th day of July 2009

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....HE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX SERVICE TAX TECHNICAL SECTION 71. CLUB ROAD BELGAUM-590001 C. NO. IV/16/26/2012 ST (T) Dated: 09.03.2012 SERVICE TAX TRADE NOTICE NO.01/2012 Subject: Meaning of the expression 'gross amount' appearing in Rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, as it stood prior to ....

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....ution of Works Contract [mentioned in the Explanation to Rule 3(1) (a) (i) and (ii)] in the 'gross amount' for the purpose of payment Of service on works contract under the composition scheme, is a legal requirement, only with effect from 07/07/2009 when the Explanation became a part of Rule 3(1). 3. The explanation appended to Rule 3(1) with effect from 07/07/2009, categorically says i....