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Rcm applicability

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(Querist)
22 September 2014 Hi. ..is there any circular saying that applicability of RCM on repairs and maintenance works ?? And the service recipient is a company. Please suggest
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Rupesh Jain

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Rupesh Jain (Expert)
22 September 2014 circular :15/2012 of service tax
if your work cover under the work contractor the you have to pay 50% of service tax on billing amount.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 September 2014 Please refer service tax Notification No 15/2012-ST dated 17.03.2012. RCM is applicable on repairs and maintenance.
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