Sir, our client was provided fabrication and erection & installation services to his client for foundation of thermal plant. He is having work order mentioning both the item. wherther service tax is applicable on fabrication work. Please provide the details.
1) Service Tax is applicable on Erection & Installation Services as per section 65(105) (zzd) of the Service Tax Act, 1994. Service Tax to be levied when the Gross Receipts go above the specified limit (ie Rs. 10 Lacs)
2) But no service tax is applicable on Fabrication work.
Thank You Devendra, Nirav and Saiyumkhan. I need some notification or case law or any other material for not applicable of service tax on fabrication. I think fabrication is separate from errection, commissioning and installation services.