SEO Sai Gr. Hosp.
210490 Points
Joined July 2016
Possiblity of both liability simultaneously in case of Works contract.
Different methods to calculate it. If the material value billed saperately, only CST applicable on material value. and Service tax part on labour contract.
But when cannot be segregated then both are charged distinctly taking some percentage of total value. e.g. service tax on new work 40% and for old repairs contract 70% of total bill amount. And CST charged 75% of the total amount.