Category - Installation services and Maintenance & Repair Services

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..... Category - Installation services and Maintenance & Repair Services
Query (Issue) Started By: - P.M.Raveendran Dated:- 7-4-2006 Last Reply Date:- 8-4-2006 Service Tax
Got 1 Reply
Service Tax< .....

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..... br>Reg: Service tax on Installation services:- Installation of Air-conditioner Exemption notification under Notification-18/2003 for individual is withdrawn on 16-6-2005. Now issues are as follows: 1. .....

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..... If the individual received advance of Rs.3,00,000/- before 16-6-2005 and service rendered after 16-6-2005, whether service tax attracted ? 2. If individual raises invoice for Rs.10,000/- as follows: .....

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..... Installation services 7,500 Reimbursement of expenses 2,500 (As per Bills attached) --------- Total 10,000 3. Whether repair charges for Air-conditioner is taxable under Maintenance & Repair Services. .....

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..... Some experts are in the view that it will taxable if it is under AMC only. Is it correct ? Reply By Surender Gupta: The Reply: In case you haver received advances before 16.06.2005, Service tax is p .....

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..... ayable when you provide the services actually. Installation services in the hands of individual is taxbale w.e.f 16.6.2005. Currently, irrespective of the fact that repair services has been provided u .....

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..... nder an AMC or individual contract, it shall be liable service tax.
Discussion Forum - Knowledge Sharing .....

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