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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Construction of Complex Services - when the measure of levy has ...


Levy on Construction Services Fixed at 25% of Gross Receipts, Irrespective of Pre-Agreement Work Completion.

July 2, 2019

Case Laws     Service Tax     AT

Construction of Complex Services - when the measure of levy has been prescribed to be based on 25% of the Gross Receipts then the same cannot be questioned on the basis of considerations such quantum of completed work before the agreement to sell.

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