Availment of abatement, Service Tax

[Mohammed Lakkadsha]

A contractor providing taxable services under industrial & commercial construction services can choose different option for different contracts between avialing abatement and not avialing abatement and claimin cenvat credit. In nutshell option for abatement and CENVAT credit are qua contract and not qua service provider and hecne a different option can be exercised for each contract.

Posts / Replies

[Surender Gupta]

If you are taking about works contract, yes you may choose different options for different contracts. However, it is difficult to apply this principle to other services.