Service tax query

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2012 A prop. doing the business in shirt washing and colouring he is covered under work cotractor or not, if not tell me category, and what is taxation procedure of both?

Hitendra Jain

Hitendra Jain (Expert)
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03 June 2012 If he is Proprietor i. e. individual then he can claim SSI Exemption.

Clause 37 of Section 65 of finance act 1994 bring dry cleaning service within tax sweep.

There is no service tax applicable on wet washing & colouring services.

Work contract is totally different from the activities of washing and colouring.
Activities falling under the term "Work Contract" are specifically defined under section 65 (105)(zzzza).

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Querist : Anonymous

Querist : Anonymous (Querist)

04 June 2012 Thnx for ur response, and in case, his receipts r more than Rs. 10 lacs for the year, then he'll be liable for Service Tax, but in which category?... it is known that service tax is not applicable on wet washing, but what about colouring services, which category of services includes this....?