Construction service query

abatements 733 views 2 replies

Hello,

if a person is taking contract from another to repair or renovation services any building used for commercial purpose. then can he claim abetment  available under construction services.

Replies (2)

No, Repairs & renovation is not covered under constructiopn service. It is covered under works contract.

Agree with Priyul,

You should refer to the valuation mechanism of 60% or 70% of the total contract value as applicable to a works contract service under Rule 2A of the Service Tax (Determination of Value) Rules, 2006.


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