Manager
23 Points
Joined April 2009
We have a contract for operation & Maintenance of excavators. We are raising one monthly invoice indicating 1)Operation Charges, 2) Maintenance Charges.
Materials for repairs are supplied either from our resources or we have to buy it. We have to take a certificate or logsheet from client for maintenance including parts changed, before submitting a bill to client. In Invoice we are not allowed to mentioned cost of material used. Only we have to mention "Maintenance Cost " in Invoice.
My question whether it is taxable to Service tax & if under what section. Whether as Authorised Service Centre or Management, Maintenance or Repair.
Whether Cost of material is chargeable to Service Tax.