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.
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