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In Rule 2A of the Service Tax Valuation Rules, category ‘B’ and ‘C’ of works contract i.e.,
(a) the services of maintenance or repair or reconditioning or restoration or servicing of any goods;
(b) maintenance or repair or completion and finishing services such as glazing or plastering or floor and wall tiling or installation of electrical fittings of immovable property; are merged into one single category, with service portion as 70%. This change will come into effect from 1st October, 2014.
