How to identify from whetehr it is a work contract

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2012 I had recd a bill in which air conditioner was dismentle and re-install with complete accesories and service tax @ 12.36% is charged on the whole amount of the bill.
Is such contract is a works contarct subject to deduction of STDS or Works contract tax under W.B. Sales tax law.

How to identify the same for any other bill?

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
Follow

29 August 2012 On Work Contract Service Tax Liable Only When Advance Payment received Before Completion of Work.
Otherwise There is No Work Contract for Service Tax.

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2012 I was not taking about works contract service in case of construction of residential complex but it was about works contract tax (STDS) as per w.b.sales tax act

Upgrade to CAclubindia Pro. Subscribe Now!

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
Follow

29 August 2012 Ok...You are Talking for West Bengal Sales Tax act,
Yes In This Case Liable for Sales Tax TDS