Applicability of Works Contract scheme

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..... Applicability of Works Contract scheme
Query (Issue) Started By: - t.sundaram Dated:- 18-4-2009 Last Reply Date:- 18-4-2009 Service Tax
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Service Tax
Annual maintanence of Air c .....

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..... ondition units which consists of 50% labor and 50% supply of spares. Whether this can be treated as WORKS CONTRACT and can opt for composition and can collect and pay service tax @ 4% Reply By Rama K .....

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..... rishana: The Reply: Management, maintenance and repair service is not included within the scope of works contract service. Therefore, you can not avail the benefit of composite rate of service tax in .....

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..... respect of AMC contract including material. However, you can claim deduction of material supplied in respect of AMC under notification 12/2003 subject to certain conditions. Moreover, if you are payi .....

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..... ng VAT on the AMC or part of AMC, you may claim exemption upto that amount. You may refer a recent decision - as 2009 -TMI - 32871 - CESTAT, BANGALORE
Discussion Forum - Knowledge Sharing .....

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