My query regarding rate of service tax on maint or repair se

Please clarify the nature of AMC. Is it purely labour contract or free supply of material required for maintenance is included in contract?

your rate will be 12.36% for non body corporates and 4.326% for body corporates {(12.36%*70%)*50%}

I am agreewith the both advisor but a little bit queries plz clerify process your AMC under Repairs & maintenance and various N/F in this regard.

Dear Arjun & narendra it is clearly mention that it is non comprehensive amc. it is pure labour service Annual maintance charges attract only service tax under abatment scheme .

ii) Where the value has not been determined under clause (i), the person liable to pay tax on the  service portion involved in the execution of the works contract shall determine the service tax payable in the following manner, namely:-

(A)  in case of  works contracts entered into for execution of original works, service tax shall be payable on forty per cent. of the total amount charged for the works contract;

(B) in case of works contract entered into for maintenance or repair or reconditioning or restoration or servicing of any goods,  service tax shall be payable on seventy percent. of the total amount charged for the works contract;

(C) in case of other works contracts, not covered under sub-clauses (A) and (B), including maintenance, repair, completion and finishing services such as glazing, plastering, floor and wall tiling, installation of electrical  fittings of an immovable property , service tax shall be payable on sixty per cent. of the total amount charged for the works contract;