Meaning of the expression ‘gross amount’ appearing in Rule 3(1) of the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007, as it stood prior to 07th day of July 2009 – regarding.

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..... ice No. 05/ST/2012 Dated 16/04/2012 Subject:- Meaning of the expression gross amount appearing in Rule 3(1) of the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 , as it stood prior to 07 th day of July 2009 regarding. The issue as regards whether gross amount for purpose of payment of service tax under Works Contract Composition Scheme, included t .....

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..... when the Explanation became a part of rule 3(1). 3. The explanation appended to Rule 3(1) with effect from 07/07/2009, categorically says in the proviso that ....nothing contained in this Explanation shall apply to a works contract where the execution under the said contract has commenced or where any payment, except by way of credit or debit to any account, has been made in relation to the s .....

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