25 June 2013
In a construction of building, EDC ( extra development charges) are levied as a statutory levy on construction. So, whether service tax is payable on EDC charges paid to builder for construction??
26 June 2013
Service Tax will not be leviable on statutory dues if you have paid complete amount to government but if you have not paid the complete amount then service tax would be leviable on the differential amount. eg. you are charging Rs. 100 to customer as statutory dues but if your statutory dues work out to be Rs. 90 then service tax would be leviable on Rs. 10