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Abatement in works contract service (Service Tax)

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This query is : Resolved

Author : Anonymous

( Author )
05 April 2012

Dear Sir,
Please tell me that what is the abatement rate for works contract service,earlier abatement was 66.67% so now their is any change or not?
And as budget declared on 17.03.2012 so changed rates will be applicable from 1.4.2012 or from 17.3.2012.

CA Nikhil Jhanwar

( Expert )
05 April 2012

Abatement of 66.67% is for Commercial Industrial COnstruction Service. There is no abatement in 'Works COntract Service'Although COmposition scheme is provided where rate of ST has been changed form 4% to 4.8%. Further general rate of Service tax has been changed from 10% to 12%

Author : Anonymous

( Author )
21 April 2012

Thank u Sir



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