04 February 2016
if AMC of Electrical system (Service) is being provided by non corporate to corporate. invocing only for service poration, becuase spears and consumebles (If any) required provided by service receiver. in both case. 1. if service being taken as manpower only or 2. if service being taken as job work. determine Service tax in both case. or whether it`s treated as work contract.
05 February 2016
Hi Kripa, The contract is an annual maintenance contract. Hence, the essential nature of service is works contract service. Service tax shall be payable by the service provider and service recipient on 50:50 basis on 100% of the value. No abatement shall be applicable