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Service Tax cenvat avail on A/c installation in shop floor

Service Tax - Started By: - Neeraj Sharma - Dated:- 15-7-2016 Last Replied Date:- 20-7-2016 - Dear Sir,We are a automobile manufacturing company & in this year we have installed new air conditioner in our shop floor for workers & also work related to sealing and partation in shop floor.Now our supplier raised invoice & charges service tax on 50% of invoice value.Sir, can we avail service tax cenvat on this service. - Reply By Ganeshan Kalyani - The Reply = Sir, the CENVAT credit is e .....

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lyani - The Reply = Sir, so we should assume that 50% is only the service portion in the invoice which is why the service provider has charged service tax on the said portion. The rest would be material cost. Thanks. - Reply By Akash Deep - The Reply = Dear Sir, Service tax has to be charged on 50% of the invoice value if the service provider is an individual, HUF or partnership firm and service receiver is a body corporate. I assume that supplier of AC has also installed the same and raised a c .....

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on in execution of works contract. i would say, technically (it may sound hyper technical) it incorrect to say works contract service . works contract is neither goods nor service. it is hybrid of both and distinct from both. Its altogether separate class in itself. For service tax purposes what is relevant is the service portion in execution of works contract and not works contract as a whole. if two separate bills has been raised, one fore supply of AC and other for installation of AC, here tw .....

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