New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Service tax on construction water supply

Service Tax - Started By: - Sanjay Vasava - Dated:- 14-9-2016 Last Replied Date:- 6-4-2017 - Dear Sir,So many parties supplied construction water to us.In the case, can i paid ??If, yes. service tax calculating on full value or not?? Any abatement ??Please explain, How can pass this type of bill.Thanks & Regards,Sanjay Vasava - Reply By Rajagopalan Ranganathan - The Reply = What do you mean by ;supply of construction water ? Is it water supplied for civil construction work or otherwise? Plea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uction work.Thanks & Regards,Sanjay Vasava - Reply By Ganeshan Kalyani - The Reply = Sir, I reproduce the reply submitted by Sri Kasturi Sir from the issue id -109628 , Only service portion (supply of water) is covered under Section 66 E (i) of the Finance Act.(Declared Services) How service portion is to be computed, it depends upon the nature of the agreement/contract executed between the Service Provider and Service Recipient. No abatement is admissible inasmuch as Service Tax is leviable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y = Sir, According to Explanation (b), clause (v) of rule 2A of Service Tax (Determination of Value) Rules, 2006 water is a consumable and it value is to be included in the value of the service provided. Supply of water for civil construction is not exempted under mega exemption Notification No. 25/2012-ST dated 20.6.2012 as amended. Therefore service tax is chargeable on supply of water for civil construction. If your service provider include the value water supplied in the total service charge .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version