09 December 2013
Our company is registered in works contract services in service tax and now has hired a proprietorhsip firm for conducting the pest control activity and now we have received the invoice for the same of Rs. 13000.
Now, a question arises whether the same is liable for service tax in works contract service under RCM?
09 December 2013
pest control services are not work contract service in my opinion . . This is not a works contract as the chemicals get consumed during the process. Property in the chemicals does not get transferred to the customer