Claim For Valuation under Rule 2a Of The Service Tax (Determination Of Values) Rules, 2006 is allowable only on Work Contract Service: CESTAT
The tribunal classified the services provided by the appellant under the category of āWork Contract Servicesā, and extended the benefit of 2A of the Service Tax (Determination of Values) Rules, 2006 or as per Composition Scheme under Work Contract (Composition Scheme for payment of Service Tax) Rules, 2007
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that claim for valuation as per Rule 2A of the Service Tax (Determination of Values) Rules, 2006 or as per Composition Scheme under Work Contract (Composition Scheme for payment of Service Tax) Rules, 2007 can be allowed only…
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