Queries regarding works contract

Please Refer Service tax valuation rules. Rule 2A of STVR deals with works contract.refer 25/2012

However if value of land & Building is including , then it is a construction service. Please Refer 26/2012

Refer service tax notification number 24/2012 for valuation of works contract under Service Tax Determination of Value Rules 2006. For determining the abatement in respect of construction contracts wherein value of land is included, refer service tax notification number 26/2012 (principal notification) as amended by Service tax notification no. 2/2013 and 09/2013.