Categri of Service Tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Expert we are providing service of Construction service of Commercial and indus. civil structure (works Contract Service) but our contract only for labour works and we are charges Service tax at the rate of 12.36 percent on 100 percent Contract Value so can i pay Service tax in Categri of Works Contract. or any other categri. thanks - Reply By dipsang vadhel - The Reply = Works contra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct" means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance. renovation, alteration of any movable or immovable property or for carrying out any other similar a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctivity or a part thereof in relation to such property. First part of the definition is that there must be transfer of property in goods in the contract while executing the contract. If no transfer of property is involved then it is not covered under works contract. In my opinion, yocase is of not works contract Service but it is a contract of pure service. If manpower deployed by you for co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstruction service is placed under control and superintendence of Service receiver (i.e. your client), service will be taxable as Man power service. If manpower deployed by you for construction service is not placed under control and superintendence of Service receiver, Service ( at the rate of 12.36 percent on 100 percent value which you have done corectly) will be taxable ( at the rate of 12 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .36 percent on 100 percent value which you have done corectly) as "Commercial or Industrial Construction Service". - Reply By MAYUR DODIYA - The Reply = THANKS SIR - Categri of Service Tax - Query Started By: - MAYUR DODIYA Dated:- 8-11-2013 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X