Sr.tax liabilty on repair & maint., e,comm & intsn.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 October 2012
Q. If we do a job which does not involve any material e.g. Repair of pipe line / Fabrication & Erection of pipe line ( Plastic pipes , this even does not require Electrod , Gas , Paint , Bolts , Gaskets etc. ) means 100% Service content :
a. Is it a Works Contract ?
b. What should be % age of Service tax we should charge ( on 50% or 100% ? )
a. Is it a Works Contract ?
b. What should be % age of Service tax we should charge ( on 50% or 100% ? )
01 October 2012
A works contract is one which involves transfer of material as well as rendering of service.
If either of the components is missing, then the contract is NOT a works contract.
In your query since you are doing a PURE SERVICE work, reverse charge is NOT applicable.
However, service tax is applicable. The liability is on the service provider.
There is NO liability on the service recipient.
If either of the components is missing, then the contract is NOT a works contract.
In your query since you are doing a PURE SERVICE work, reverse charge is NOT applicable.
However, service tax is applicable. The liability is on the service provider.
There is NO liability on the service recipient.
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
- Showing Gift from relative in ITR for this year
- ITR selection for salaries and capital gain less than L
- Share accounting-->fifo - capital gain - period as per fifo?
- Soyabean hsn code and gst rate
- Treatment of Pension ?annuity returns on PMVY
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Scrutiny assessments u/s 143(2) for AY 25-26
- Capital Gain on EUITY Shares
- GSTR-4 Annual Return ! Pending Returns for F.Y. 20-21 to 22-23
- NON- SUBMISSION OF LLP FORM 3
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
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
