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Repair & maintenanget

This query is : Resolved 

19 August 2015 Dear Expert,
We are a manufacturer (Ltd Co.)

We get repaired our machinery from a proprietorship Firm. Only labour charges involved.

Now My query is :
1) What is the category of services is this?
2)Rate of Tax ?

3)Prop firm is unregistered and do not charge any service tax in his bill.

Pls Reply

Thanks & Regards,
M K Agarwal

19 August 2015 BSS or BAS :Business Support Service or Business Auxillary Service.
Reverse charge mechanism is NOT applicable.

(Please note, if the said repair includes WORKS CONTRACT, then Reverse Charge Mechanism will come into play)


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