Service tax on repair & maintainance

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This query is : Resolved

Jashpreet kour (Querist)

04 January 2016 Is service tax applicable on repair & maintenance of Machinery, AC, Computer,Cooler,Electricity,Furniture,T.V,Photocopy machine & water Cooler??

CA. Divyansh Agarwal

CA. Divyansh Agarwal (Expert)

04 January 2016 Yes service tax is applicable on repair & maintenance services.

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Jashpreet kour

Jashpreet kour (Querist)

04 January 2016 Sir, how much service tax is paid on the repair & maintainence of Above item if we are Service receiver?

CA. Divyansh Agarwal

CA. Divyansh Agarwal (Expert)

04 January 2016 I already told in your other query that reverse charge is applicable for works contract here if it is pure labour contract and some consumables are used then it is repair service on which reverse charge is not applicable. further if it is works contract then 50% service tax is to paid by service receiver on 70% value.it is also to be noted that service receiver should be company or llp and service provider should be individual,huf,aop and partnership firm.if both conditions satisfied then only reverse charge applicable.

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