Amc invoices
This query is : Resolved
21 April 2014
Dear sir,
We are raising AMC invoice under Repair and Maintenance in this we charge service tax on Gross Amount.
In some customer we raise invoice with amc and transportation reimbursement charges for example ;
Invoice Amount : 12500
Service Tax : 1545
Total 14045
In another case;
Invoice Amount : 12500
Travelling Exp; 2000
Service Tax : 1545
Total : 14045
in this our query whether this travelling or transportation cost to be included in service or only on gross amount
Regards
K.Kasiraman
We are raising AMC invoice under Repair and Maintenance in this we charge service tax on Gross Amount.
In some customer we raise invoice with amc and transportation reimbursement charges for example ;
Invoice Amount : 12500
Service Tax : 1545
Total 14045
In another case;
Invoice Amount : 12500
Travelling Exp; 2000
Service Tax : 1545
Total : 14045
in this our query whether this travelling or transportation cost to be included in service or only on gross amount
Regards
K.Kasiraman
29 April 2014
☺ DEFINITION→ B1/6/2005-TRU DT 27-7-05
YES TRANSPORT AMOUNT SEPARATE AND PAID
♥ LABOUR CHARGES ONLY. AS PER CASE LAW MENTION BELOW
♦ HINDUSTAN AERONAUTIC LTD VS CST 2009 95 RLT 681
♦ PLA TYRE WORKS VS CCE(ST) TRICHY 2009 TIOL-304CESTAT MAD
♠ COST OF GOODS EXEMPTED NT 12/2003-ST
♣ INVOICE FOR PROVIDING MAINTENANCE AND REPAIR SERVICE INDICATE SEPARATE CHARGES TOWARDS LABOUR AND PARTS MATERIALS, THE TAXABLE VALUE FOR THE LEAVY OF STAX IS RESTRICTED TO TE LABOUR CHARGES.
YES TRANSPORT AMOUNT SEPARATE AND PAID
♥ LABOUR CHARGES ONLY. AS PER CASE LAW MENTION BELOW
♦ HINDUSTAN AERONAUTIC LTD VS CST 2009 95 RLT 681
♦ PLA TYRE WORKS VS CCE(ST) TRICHY 2009 TIOL-304CESTAT MAD
♠ COST OF GOODS EXEMPTED NT 12/2003-ST
♣ INVOICE FOR PROVIDING MAINTENANCE AND REPAIR SERVICE INDICATE SEPARATE CHARGES TOWARDS LABOUR AND PARTS MATERIALS, THE TAXABLE VALUE FOR THE LEAVY OF STAX IS RESTRICTED TO TE LABOUR CHARGES.
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