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S. tax liability in case of works contract

Service Tax (Legacy) 815 views 5 replies

My client is a Works Contractor, going to construct a swimming pool. Total bill raised Rs. 50000/-(nclusive of all taxes and value of materiala) as  a part performence , Against which total purchase was made of Rs. 4000/-

comute service tax liability ?

Replies (5)

Is the pool constrcuted as part of single house, residential complex, hotel or commercial complex ?

sir,  that pool constructed in a park, the entire park is oned by a sports club,

Pool constructed in relation to a building intended for commerce is taxable. Rate is 4.12% of groos amount if compoistion is opted. Otherwise 10.3% of the labour portion of the work.

Sir under composite Tax scheme how much i have to pay  ?

Shall I eligible for Cenvat on input .

If composition is opted, 4.12% of the gross contract amount including material cost. Cenvat on input is not available while input services and capital goods are eligible.


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