Hi all,
Querry - A P'ship firm with having Service Tax Regn. wef 15.09.2006 under Maintenance & repair service is working as Certified Municipal Contractor who takes contract of Annual Maintetance & repair of Pipe line, sewerage line, Water Tank, Pump etc , received a notice u/s 77 of the Finance Act, 1994 to presents with all books of a/c and to submit service tax working if any and pay the taxes under the category "Erection Commissioning and Installation". My client is new for me and had not file any service tax return till date. Partner of the firm told me that this are non taxable service as they are not forming part of any commercial nature (as per his previous Tax Practioner opinion), Previous year T'over from 06-07 to 11-12 is between 10 to 12 lacs each year. Plz guide me on urgent base as -
1. Service tax is applicable or not in above case (firm not collect any service tax from municipal corpo)
2. All service are provided for drinking pipe line, sewarage treatment etc. Such civil work attract Service tax
3. No return file till dt. Wt abt penalty
4. How i draw reply letter
my email id is kishorm11 @ yahoo.com
Plz guide me on urgent base as i want to reply soon to ST dept.
CAclubindia
