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

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..... CE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX SERVICE TAX TECHNICAL SECTION 71. CLUB ROAD BELGAUM-590001 C. NO. IV/16/26/2012 ST (T) Dated: 09.03.2012 SERVICE TAX TRADE NOTICE NO.01/2012 Subject: Meaning of the expression gross amount' appeari .....

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..... 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 on works contract under the composition scheme, is a legal requirement, only with effect from 07 .....

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..... s. The content of the above may be brought to be notice of all the constituent members of the trade and industry. (Authority: Board's Circular No. 150/1/2012- ST dated. 08.02.2012 issued from file F.ND.354/ 236/2010- TRU). (RAMULU) ASSISTANT COMMISSIONER (Tech) - Circular - Trade Notice - Public Notice - Instructions - Office o .....

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