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AMC-Is AMC is a service under Repairs and Maintenance or Works Contract Service

Service Tax - Started By: - Anjum Kulshreshtha - Dated:- 8-4-2015 Last Replied Date:- 8-4-2015 - Sir, please guide whether AMC for different equipment and consumables items such as Cylinder gases etc. are to be classfied under Repairs and Maintenace service (100% Service tax) or Works Contract Service (70%) for the purpose of valuation of service tax liability? - Reply By Rajagopalan Ranganathan - The Reply = Sir, Please see rule 2A of Service Tax (Determination of Value) rules, 2006 to .....

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s the value of property in goods transferred in the execution of the said works contract. Explanation.- For the purposes of this clause,- (a) gross amount charged for the works contract shall not include value added tax or sales tax, as the case may be, paid or payable, if any, on transfer of property in goods involved in the execution of the said works contract; (b) value of works contract service shall include, - (i) labour charges for execution of the works; (ii) amount paid to a sub-contract .....

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he service provider relatable to supply of labour and services; (c) Where value added tax or sales tax has been paid or payable on the actual value of property in goods transferred in the execution of the works contract, then, such value adopted for the purposes of payment of value added tax or sales tax, shall be taken as the value of property in goods transferred in the execution of the said works contract for determination of the value of service portion in the execution of works contract und .....

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