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Levy of service tax on free material issued.

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(Querist)
08 July 2014 Is serivce tax chargeable on material issued free of cost by service receiver to the service provider for works contract?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
08 July 2014 Yes. Please see notification 32/2007-ST dated 22.5.2007 as amended by notification 23/2009 -ST dated 7.7.2009.

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