Amc invoices

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K Kasiraman (Querist)
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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

KUMAR trp707@gmail.com

KUMAR trp707@gmail.com (Expert)
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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.