31 October 2012
Dear Sir, My brother has business of water proofing. he raise the labour bill and his client done tds under 194c of incometax. he use the material provided by client. He has two or three permanent employee who has contractor & labour. He pays labour charges on daily basis. He takes contract of commercial as well as residential. some project continue for more than one year. So Service tax Applicable for it? If yes than under which services? his turnover is more than 10L
31 October 2012
From 01.07.2012, there is no specific service head. Since you are providing service, it only matters and it is subjected to service tax. But plz note that construction of residential units is not subjected to service tax. So, exclude that from turnover.