Reverse charge

This query is : Resolved

Rahul Gupta (Querist)
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19 March 2014 Dear Sir,

Whether provision of reverse charge will be applicable to Repair and maintenance charges under work contract?

Whether provision of reverse charge will be applicable to common area maintenance charges under work contract?

Is AMC covered under work contract as per reverse charge provision?

in all the above bills the service tax is not levied by the service provider.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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21 March 2014 1. Reverse charge will be applicable if service is provided BY an individual, HUF or firm TO a company.

2. The provisions are applicable to repair & maintenance also.

3. AMC is NOT covered under works contract.

Rahul Gupta

Rahul Gupta (Querist)
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24 March 2014 but when the R&M should be taken under work contract

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Rahul Gupta

Rahul Gupta (Querist)
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24 March 2014 Dear sir,
As you have explained it will be chargable to ST but under which category of service ie. work contract or R&M?