Pest control services


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Querist : Anonymous

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Querist : Anonymous (Querist)
24 December 2014 Dear Sir/Madam

Whether Pest control services providers bills will be considered as a works contract under Service Tax ?


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Thanks and regards
Gaurav

Ravikant (Expert)
24 December 2014 Pest control service is not a works contract for a simple reason that there is no transfer of goods involved. The chemicals are consumables and are consumed in the process of execution of the service, ie. spraying on the consumers premises.

24 December 2014 yes agreed as there is only service involed in it.


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