Service tax on carpentry contract work

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Deepak Kumar Suthar (Querist)
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02 September 2011 I just want to ask you that there is any applicability of service tax on carpentry labor contract. of residential flats and offices if gross receipts are more then 10 lac in one financial year

Please reply me urgent

U S Sharma

U S Sharma (Expert)
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02 September 2011 yes, it comes under "Interior decorator"

read the full profile , inclusion and exclusions

https://www.servicetax.gov.in/st-profiles/interior-decortr.pdf

Deepak Kumar Suthar

Deepak Kumar Suthar (Querist)
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02 September 2011 But here it is not clearly indicated that carpentry labor contracting work also included in that class (Interior decorating)of services.
Please reply me bcz i am unable to understand this note. so please clear my doubts that it is taxable or not and if taxable then which class of service.

U S Sharma

U S Sharma (Expert)
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02 September 2011 carpenter labout is part of interior decoration and taxable.

We assume that he is not issuing bills to domestic jobs, hence service to corporates only ( which are billed) can be taken to tax with 10L basic exemption

Deepak Kumar Suthar

Deepak Kumar Suthar (Querist)
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02 September 2011 But their major clients are domestic like furniture in residential flats and offices of individual and firms not corporate. then ............

U S Sharma

U S Sharma (Expert)
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02 September 2011 service tax is applicable on "billed" or "invoiced" amount.

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