In case of Construction services (residential), abatement of 75% (subject to some conditions) of the amt charged by the service provider for providing the said taxable services was allowed subject to the following conditions:-
1.The value of land was included in the amout charged from the service receiver and
2.cenvat credit had not been taken on inputs used for providing such services.
My query is, what if, if the value of land is not included in the amount charged from the service receiver.
CAclubindia
