Applicability of Works contract scheme, Service Tax

[DEBABRATA ROY]

A service provider is registered under "Rep and Maintenance Service "dealing with materials and labours .Could it opt work contract valuation rule since it is difficult to measure taxable service

Posts / Replies

[Surender Gupta]

If you establish that your activity is covered by the scope of works contract as defined in section 65(105)(zzzza), you may re-classify your services as most appropriate category.

[Mukesh Kumar]

Generally repair and maintenance service can not be treated as works contract for the purpose of service tax. However, you may consider availing the benefit of notification no. 12/2003 after complying with the conditions of sale of that notification.