TMI BlogCategory - Installation services and Maintenance & Repair ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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services:- Installation of Air-conditioner Exemption notification under Notification-18/2003 for individual is withdrawn on 16-6-2005.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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstallation 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s payable 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 provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under an AMC or individual contract, it shall be liable service tax. - Category - Installation services and Maintenance & Repair Services - Query Started By: - P.M.Raveendran Dated:- 7-4-2006 Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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