Whether Abadement of 67% available on Construction Service (Land Value Excluding) is withdrawn from 1.7.2012 ?
Whether all such contractors will be liable to pay service tax @ 12.36% after taking cenvat credit of input goods ?
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Construction services
Replies (3)
Pls go through the Notification No. 26/2012. (Last point in the table).
Please find attached notification no.26/2012 dated 20.06.2012 which helps you understand better
Aftter the introduction of new valuation rules and abatement for works contract, the 67-33 % is gone. Kindly refer new notn issued during June 2012.
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