St 1

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sanjay choudhary (Querist)

14 May 2014 One of my client is engaged in Electrical contractor (planting wires,cables in premises
& setting all Electrical related equipment in
bldg )
so Question is that, what will the service discription we have to select among 120 taxable services while filling St 1

Pls advice

KUMAR trp707@gmail.com

KUMAR trp707@gmail.com (Expert)

16 May 2014 U CAN PAY VAT ON MATERIAL PART AMOUNT CAN TAKE WORKS CONTRACT SERVICES

ONLY SERVICE PROVIDE WITH OUT MATERIAL CAN TAKE REPAIRS AND MAINTENANCE.

sanjay choudhary

sanjay choudhary (Querist)

04 June 2014 Thank u for your reply sir,

but will it fit within ambit of repairs & maintenance services

bcoz its a totally fresh plant/bldg where he perform such services

pls advice

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

25 July 2025 Hey! For an electrical contractor doing fresh installations like planting wires, cables, and setting up electrical equipment in a building, the service classification under Service Tax would generally be:

* **Works Contract Service** — because it involves both supply of material and labor to complete a project.

Repairs & Maintenance service usually applies when the work is on existing installations, not fresh/new construction or installations.

**So, for your client’s case (fresh electrical installations), you should select "Works Contract Services" while filling ST-1.**

Also, VAT applies on the material portion supplied.

If it’s purely labor (no materials), then it might come under "Repair and Maintenance," but since you said fresh installations, materials are definitely involved.

Hope this clarifies! Want me to help you draft the exact description for ST-1?

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