24 January 2017
Dear I had a query as regards to the application of the SSP Exemption 33/2012 as regards to the works contract for the original works of construction as the major part is the sale of the product . Mine Client is the Partnership firm has entered into the work contract for Selling the paver tile along with the work of the laying at the site with a Section 12 AA institution . The product is sold in the brand name of the firm itself . The service portion in the work contact is below the 1000000. The query is that whether the SSP exemption would be available in case of the Service Portion of the work contract or not . As as per notification 33/2012 If the person is providing the Service under the Brand name and trade name of the itself than he is allowed for the availment of the SSP Exemption. Refrence of the 33/2012 is http://www.cbec.gov.in/htdocs-servicetax/st-notifications/st-notifications-2012/st33-2012
28 January 2017
Thanks for the reply. I would like your opinion what if the AO is saying that you are not allowed as this is after abatement. But this is not the case of abatement as the calculation is done merely the for the calculation of the Service portion in the execution of the work contract.
CAclubindia
