12 February 2011
one of my client is authorised service centre of LG Air Conditioner. his responsibilites include installation of Air Conditioner and after sales services like repairs & maintenance.
My quries is whether he is require to take service tax code no. in (Erection Commissioning and installation services) and (management, repairs & maintenance services)
Installation charges will be directly paid by customer and in waranty repairs & maintenance will be paid by company and out of waranty service charges will be paid by customers.
13 February 2011
Service Tax is payable on the gross amount received either from the customer or from the company under the category of Erection, Commissioning or installation service for being undertaking the activity of erection and commissioning of LG Air Conditioner on behalf of the company.
CAclubindia
