Service tax applicability
This query is : Resolved
abhishek agarwal
(Querist)
18 February 2012
I WANT TO KNOW WHETHER SERVICE TAX IS APPLICABLE ON MAINTENANCE SERVICE PROVIDED TO INDIAN RAILWAYS ON A CONTRACT BASIS? IF YES THEN UNDER WHICH CLAUSE?
CA Sumat Singhal
(Expert)
18 February 2012
Maintenance or repair” means any service provided by :-
(i) any person under a maintenance contract or agreement; or
(ii) a manufacturer or any person authorised by him in relation to maintenance or repair or servicing of any goods or equipments, excluding motor vehicle. Therefore, service tax is applicable on maintenance and repair services provided by all such persons.
The sub-contractor need not take a registration under Service Tax. Service Tax is to be paid by main service provider.
The maintenance or repair service undertaken under a maintenance contract or agreement is only chargeable to Service Tax.
Annual Maintenance Contracts (AMC) for maintenance of roads are excluded from Service Tax.
(i) any person under a maintenance contract or agreement; or
(ii) a manufacturer or any person authorised by him in relation to maintenance or repair or servicing of any goods or equipments, excluding motor vehicle. Therefore, service tax is applicable on maintenance and repair services provided by all such persons.
The sub-contractor need not take a registration under Service Tax. Service Tax is to be paid by main service provider.
The maintenance or repair service undertaken under a maintenance contract or agreement is only chargeable to Service Tax.
Annual Maintenance Contracts (AMC) for maintenance of roads are excluded from Service Tax.
CA Sumat Singhal
(Expert)
18 February 2012
Yes, service tax will be applicable on it under Management, Maintenence and Repairs Service
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Gst registered proprietorship firm
- TDS Challan - change of FY 2025-26 to TY 2026-27
- AUDITOR APPOINTMENT FOR THE YEAR ENDING MARCH 27
- SALARY CAN BE CAPITALIZE
- TDS on purchase of under construction property from a reseller
- GST Intimation due to Government took possession of Business Premises under PPE Act
- TDS on Fixed Assets purchased
- Non filing of I T Returns
- UDIN ISSUE
- GST on Renting godown to KFCSC for Storage of Raagi
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
