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Provision of st liability on cleaning work

nagaraj shankreppa naragund (Audit manager) (38 Points)

30 August 2014

If a company receives P& M cleaning service from contractor (individual), whether Service tax liability has to be provided under partial reverse charge mechanism? If yes basis for the same.

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Vikas (CA) (1135 Points)
Replied 11 September 2014

Please elaborate the nature of service.

However, generally cleaning services do not involve transfer of good while execution of contract. Hence, it shall not be considered as works contract service (WCT). Therefore, the Service tax under partial reverse charge considering WCT should not be attracted.