Effective rate of service tax for construction service

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..... 05-ST, Dated. 1/3/2005 and notification no. 19/2005 ST dated 07-06-2005 ] In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a commercial concern to any person, in relation to 2 [commercial .....

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..... ii) the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act, 1994.] 1 [ Explanation: For the purposes of this notification, the expression "Gross amount charged" shall include the value of goods and materials supplied or provided or used by the provider .....

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