22 December 2013
whether any service taken for repairs and maintenance of office is a separate service from works contrct.or will it be covered under works contract service? As in that case we will not be eligible to take input credit of works contract service.
22 December 2013
Repair and maintenance services will not covered under the work contract services. Work contract service means any services provided or to be provided to any person, by any other person in relation to the execution to the work contract. Recipient will liable to pay service tax under reverse charge system on 50% value. After the payment of service tax recipient can take the cenvat credit of the duty paid services.