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Reverse charge mechanism

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04 January 2016 Whether Repair & Maintenance comes under the provision of reverse charge mechanism or not? if yes then under which head and what amount of service tax is levied on it?

04 January 2016 Repair and maintenance comes under reverse charge under works contract. 14.5% service tax payable on 70% value. 50% service tax payable under RCM.

04 January 2016 Repair & Maint. services would come under works contract only when material is also supplied and such material is chargeable to vat if no parts are supplied then no reverse charge applicable.


04 January 2016 If Service provider Provide repair & maintainance Services but his turnover is less than Rs.10,00,000.Whether Service provider is liable to pay Service tax in that case?

04 January 2016 Under the above circumstances service provider is not liable to pay service tax.



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