I need to know, the qualifying amount upon which CESS @ 1% is to be paid. Is it Contract value or actual value of work executed or is to be paid upon material and labour value only, involved in the execution. As principal use to insist from the contactor, upfront payment of the CESS of 1 % of the contact value, while actual scope value may be little less than contract value. What is the safest way for a contractor; should he pay in piecemeal to match with progress upon the contract ?