TMI BlogIf labor charges metion separate invoice service tax will attract under RCMX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By KASTURI SETHI - The Reply = No . First of all it is to be seen whether service is covered under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice. - 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 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parate 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 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. - If labor charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es metion separate invoice service tax will attract under RCM - Query Started By: - Swapneswar muduli Dated:- 9-2-2016 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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