service tax on industrial and construction service

R Agrawal (13 Points)

10 May 2007  
As per notification no. 15/2004 related to service provided by a commercial concern, in relation to commercial or industrial construction service an abatement of 67% has  been provided in case of composite contracts where the gross amount charged includes the value of material cost.

In a composite contract cement and steel are being provided by a person to service provider. Is such contract is elegible for the abatement of 67% ?