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Query related to applicablility of st

CA DHAVAL MISTRY (PRACTICE) (199 Points)

03 February 2012

MY CLIENT IS IN BUSNESS OF MANUFACTURING OF FURNITURE AND FIXTURES. HE CARRY ON THIS WORK ON CONTRACT BASE LIKE CONTRACT OF NEWLY CONSTRUCTED OFFICE, HOTELS, ETC.... I HAVE A QUESTION WHETHER HE IS LIABLE TO SERVICE TAX? IF YES THAN UNDER WHICH CLASS OF SERVICE HE IS LIABLE? SO PLEASE HELP ME OUT.

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3 Replies

Harpreet (* * * * * *) (1670 Points)
Replied 03 February 2012

as per me he is not liable to register with service tax.

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Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 03 February 2012

Dear Dhaval,Your client is not liable to register under ST Law because he is engagged in the bus'ness of manuf furniture&fixtures on contract basis and such service contract is not a taxable service.So don't link it with Works Contract Service(which involve const. of Residential&Commercial Bldgs and such other const. and Manuf of furnit&fix is altogether diff irrespective of the fact that it is on contractual basis.

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