Service Tax Valuation - Rule 2A - Where is this Explanation? Can TRU help?
PARA 8.2.2 of the Education Guide released by CBEC states,
Important - As per the Explanation (II) to clause (ii) of rule 2A of the said Rules ‘total amount' referred to in the second column of the table above would be the sum total of gross amount charged for the works contract and the fair market value of all goods and services supplied in or in relation to the execution of works contract, under the same contract or any other contract, less (i) the amount charged for such goods or services provided by the service receiver; and(ii) the value added tax or sales tax, if any, levied to the extent they form part of the gross amount or the total amount, as the case may be.
Will TRU do some research and find out where this Explanation (II) to clause (ii) of rule 2A exists. DDT could not find it. Will TRU help?