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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 .....

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find solution to your query which reproduced hereunder: -1[2A. Determination of value of service portion in the execution of a works contract.: Subject to the provisions of section 67, the value of service portion in the execution of a works contract .....

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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 .....

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or for labour and services; (iii) charges for planning, designing and architect's fees; (iv) charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract; (v) cost of consumables such as water, elec .....

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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 .....

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er this clause. (ii) Where the value has not been determined under clause (i), the person liable to pay tax on the service portion involved in the execution of the works contract shall determine the service tax payable in the following manner, namely .....

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luding works contract entered into for,- (i) maintenance or repair or reconditioning or restoration or servicing of any goods; or (ii) maintenance or repair or completion and finishing services such as glazing or plastering or floor and wall tiling o .....

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nstructions; (ii) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fab .....

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