Dear Sir,
I'm Brajesh Kumar.
Please clarify the follwoing qwery :
1. Service tax liability of contractors in the works contracts awarded after 01st July, 2012 pertaining to repairs and maintenance of assets as well as Railway's liability as service receiver where the schedule of supply items and labour portion is separately incorporated. In this case, it is not clear whether only labour part is to be considered for determining service tax or contract as a whole (i.e. 60 % of contract value) ?
2. The applicability of service tax for contracts awarded before 01st July, 2012 but contracts are not closed in time due to delay on part of Railway (viz. delay in handing over site etc.) ?
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