My CLient is engaged in the business of Interior decoration of services and is covered under the Works Contract.Currently he has opted for COmposite scheme under both Vat & Service Tax Rules.The new notification under the 15/2012 says that the liabilty to pay service tax is of 50% of Service Provider & 50 % of Service Receipient.My Query here is that no where the notification specifys whether it applicable for COmposite dealer or Non COmpisite Dealer or Both.So Can any one please give an advise (or) opinion on the same if the same notification is applicable for Composite Dealer?
CAclubindia
