Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

If labor charges metion separate invoice service tax will attract under RCM, Service Tax

Issue Id: - 109850
Dated: 9-2-2016
By:- Swapneswar muduli

If labor charges metion separate invoice service tax will attract under RCM


  • Contents

Dear Sir,

If a service provider repair our machine also we purchase the material also.

But the service provider mentioned the purchase item then mention the labor charges in same invoice.

So in this above case service tax will attract under RCM or Not ?

Regards

Swapneswar Muduli

Posts / Replies

Showing Replies 1 to 6 of 6 Records

Page: 1


1 Dated: 9-2-2016
By:- KASTURI SETHI

No. First of all it is to be seen whether service is covered under Notification No.30/12-ST dated 20.6.2012. If so, whether service receiver is business entity/corporate body or not ; whether service provider is individual, partnership, HUF, Prop. ?


2 Dated: 10-2-2016
By:- Ganeshan Kalyani
If the material value is shown separately and taxed Vat and labour charges shown separately is taxed with service tax then it will be specified service and not works contract service.

3 Dated: 10-2-2016
By:- KASTURI SETHI

Yes I agree with you, Sir.


4 Dated: 10-2-2016
By:- CS SANJAY MALHOTRA

Agreed with Seniors opinion.

Please make a note that contract should not be bundled and specifically mentions of separate pricing for Material & Labour. Department might make it one if revenue is on higher side, but ultimately at the level of appellate authorities treated as separate for levy of service tax.


5 Dated: 10-2-2016
By:- KASTURI SETHI

Sir,

You have perfected the reply by way of additional information.Thanks, Sir.


6 Dated: 10-2-2016
By:- Mahir S

Yes sir, all the views expressed above are proper and correct and to the point.

However, you may communicate with the service provider to provide separate invoices, if possible.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates