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

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..... If labor charges metion separate invoice service tax will attract under RCM
Query (Issue) Started By: - Swapneswar muduli Dated:- 9-2-2016 Last Reply Date:- 10-2-2016 Service Tax
Got 6 Replies
Service Tax
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 i .....

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..... nvoice. So in this above case service tax will attract under RCM or Not ? Regards Swapneswar Muduli Reply By KASTURI SETHI: The Reply: 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. ? Reply By .....

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..... Ganeshan Kalyani: The Reply: 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. Reply By KASTURI SETHI: The Reply: Yes I agree with you, Sir. Reply By CS SANJAY MALHOTRA: The Reply: Agreed with Seniors opinion. Please make a note that contract should not be bundl .....

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..... ed 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. Reply By KASTURI SETHI: The Reply: Sir, You have perfected the reply by way of additional information.Thanks, Sir. Reply By Mahir S: The Reply: Yes sir, all the vie .....

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..... ws expressed above are proper and correct and to the point. However, you may communicate with the service provider to provide separate invoices, if possible.
Discussion Forum - Knowledge Sharing .....

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