St category & code

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Rahul Mishra (Querist)

02 October 2014 Dear experts,

My firm is falls under service tax category as follow with tax code

1.ERECTION,COMMISSIONING AND INSTALLATION 00440233

2.MAINTENANCE OR REPAIR SERVICE 00440245

3.SUPPLY OF TANGIBLE GOODS FOR USE SERVICE 00440445

4.WORKS CONTRACT SERVICES 00440410

Now, my question is ,if we charge service tax with calculation of (70% of 50% of billing amount x 12.36%)
So, in which category we will pay this collected tax amount.

Waiting in your reply with explanation.

Thanks a lot !

MOHAMMAD SALIM

MOHAMMAD SALIM (Expert)

04 October 2014 You are charging service tax on 70% of gross amount charged and that too 50%. Thus you are applying the rules relating to work contract service provided in Rule 2A of STDOV Rules. Further covering same under partial RCM and thus charging only 50% of service tax.

Thus u need to pay this collected amount under category 'work contract service".

Message likes : 1 times

Rahul Mishra

Rahul Mishra (Querist)

04 October 2014 Dear sir,

Thanks for your explanation .

but , little confusion here between repair or maintenance service v/s work contract service.

* true me if i am right.

in actual, the job work we are doing with the materials(material which is not provided by the service receiver) it's comes under the repair & maintenance service it mean that 30% is material & 70% is our services
And i am also paying the collected tax with the same category because of same type of work we are doing .

so, why not repair Or maintenance , why work contract service??

Pls help

Thanks A lot !

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