Repairs and maintenance charges

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Vibha Palekar (Querist)
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18 June 2011 Repairs and maintenance charges

1. If the company carries out a repairs service by using certain materials, will the service tax be payable on the total amount IF THE VALUE OF MATERIALS IS NOT SEPARATELY PROVIDED IN THE INVOICE? Is there any abatement percentage?
2. Will VAT also be payable on such consolidated charges on the value of materials or only service tax?
Please clarify

Suresha R

Suresha R (Expert)
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18 June 2011 First Point - Service & Material need to be separately stated in invoice

second point - on the basis of service provided only on that service tax has charge

Third point - whatever material used applicable vat rate has to charged to customer & same thing has to mention in the invoice

Vibha Palekar

Vibha Palekar (Querist)
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18 June 2011 Sir,

What if the service & material is not separately stated in invoice?

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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19 June 2011 Generally when material and services are not separately mentioned then on 60% of the value service tax is charged and on balance 40% VAT is charged