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Service tax on Furniture making

Service Tax - Started By: - mukesh pareek - Dated:- 13-5-2016 Last Replied Date:- 14-5-2016 - Dear Expert'sPlease give your valuable comment''s on below issue1.We taken service from M/s.xyz for making furniture in our factory to use our own material.2.Service provider charged bill mentioning 'LABOUR CHARGE ONLY' 3.We have paid full (14.50) service tax under Man power supply service and service tax return also filled in last month.Now we came to know that we have paid wrongly .....

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ver if the tunover of your contractor in manufacturing excisable goods during previous financial year does not exceed the limit of ₹ 1.5 Crores then your contractor need not pay any excise duty on the furniture manufactured by them. You may claim refund of wrongly paid service tax from the department within one year from date of payment of the tax. - Reply By mukesh pareek - The Reply = Dear Sir,I don't think that excise duty involved in this as M/s xyz only making furniture for our of .....

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e erstwhile category of BAS and now under the category of Other Than Negative List . Since service has been provided without material (Material supplied by you), it is a case of pure labour and 'pure labour' cannot be classified under the category of Works Contract Service . No abatement is available and no facility of RCM is admissible. Hence you have rightly paid ST but under wrong category. You are not entitled to refund in this scenario. My reply is without going through the nature o .....

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ctive from 1.4.15. 2. If making furniture does not amount to manufacture, ST is to be paid by the Contractor (and not by you) as job-work under category of erstwhile BAS (now other than negative list), if his turnover ( taxable value ) of preceding year exceeds Rs.Ten lakhs. If his turnover (taxable value) is less than ten lakhs during the preceding year, he is also not liable to pay ST.In this situation neither CE duty is leviable nor ST is payabl. 3. If making furniture amounts to manufacture, .....

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Supply and filed ST-3 return by you, you can claim refund, as ST being not leviable on you on the ground that ST was to be paid by the Contractor. If you have paid ST to the Contractor by raising invoice and the Contractor has deposited the same with Govt., then refund will be claimed by him (Contractor) and not by you, if ST is not payable by the Contractor also. In this situation, refund will be sanctioned by the department, if the Contractor refunds to you otherwise it will be hit by the pri .....

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