Applicability of s.tax on fire related services- which head

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On of My client is providing Fire related services - sale of Fire extinguisher's and maintaing after sales services for the same - like AMC. and also undertaking direct services from other customers.

Under which chapter he need to registered as per Service Tax.

1. Business Auxiliary Services or

2. Erection, Comminssioning or Installation service or

3. any other suitable head.

Please suggest at the earliest. Thanks in advance for all

Replies (2)

If you provide any sevice of installation of the equipemnts, it falls under erection installation , commissioning. If it it only maintenance or repair, it falls under management , maintenace and repair services.
 

I Agree with Unnikrishnan sir.


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