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Specified Value - Works contract services

Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 201 - Rule 2A Valuation of works contract services including composition scheme Rule 2A of the Service Tax (Determination of Value) Rules, 2006 Assessee can opt any one to the two options: Option 1: Valuation method i.e. Gross Value (A) minus Value of goods (B) [as specified] - Rule 2A Value of taxable services = (A) - (B) Option 2: Composition scheme i.e. - Rule 2A Value of Taxable services = 40% on or .....

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