Regarding explanation of ‘gross amount’ appearing in the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007.

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..... New Delhi, 8 th February, 2012 To Chief Commissioner of Customs and Central Excise (All) Chief Commissioner of Central Excise Service Tax (All) Director General of Service Tax Director General of Central Excise Intelligence Director General of Audit Commissioner of Customs and Central Excise (All) Commissioner of Central Excise and Service Tax (All) Commissioner of S .....

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..... id Rule with effect from 07/07/2009. Since the Explanation inserted in Rule 3(1) with effect from 07/07/2009 is clarificatory and prospective in nature, inclusion of value of free-of-cost supplies of goods and services in or in relation to the execution of Works Contract [mentioned in the Explanation to Rule 3(1) (a) (i) and (ii)] in the gross amount for the purpose of payment of service tax .....

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..... se of payment of service tax does not include the value of free of cost supplies. 4. The above clarification may be communicated to the field formations and service tax assessees through Trade Notice/ Public Notice. Hindi version to follow. (Samar Nanda) Under Secretary, TRU Tel/Fax: 011-23092037 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management Ind .....

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