TMI BlogApplicability of Works Contract schemeX X X X Extracts X X X X X X X X Extracts X X X X ..... Annual maintanence of Air condition units which consists of 50% labor and 50% supply of spares. Whether this can be treated as WORKS CONTRACT and can opt for composition and can collect and pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax @ 4% - Reply By Rama Krishana - The Reply = Management, maintenance and repair service is not included within the scope of works contract service. Therefore, you can not avail the benefit of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite rate of service tax in respect of AMC contract including material. However, you can claim deduction of material supplied in respect of AMC under notification 12/2003 subject to certain cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions. Moreover, if you are paying VAT on the AMC or part of AMC, you may claim exemption upto that amount. You may refer a recent decision - as 2009 -TMI - 32871 - CESTAT, BANGALORE - Applicabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Works Contract scheme - Query Started By: - t.sundaram Dated:- 18-4-2009 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - 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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