Reverse charge mechanism

This query is : Resolved 

02 February 2013 Is revese charge mechanism applicable for motor car repais and if yes rate of service tax to be payable by services recipient?

24 February 2013 Reverse charge is applicable on motor car repairs if such service can be categorized as works contract involving transfer of property in goods and is not a pure labour contract. In that case where the service provider is an individual, HUF, partnership or an AOP and the service recipient is a company or a body corporate the service tax payable by the service recipient would be 50% as per Not. 30/2012.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries