Service tax category

This query is : Resolved

Nisha Yadav (Querist)
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11 April 2017 Dear All,

We are providing stage & setup fabrication services to event Companies. We are currently registered with service tax as "Event Management service".

Does this category is right for our services?
More information about our work : We purchase timber, carpet and other raw material to make a stage for event.

Pleas help me. Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 April 2017 No, you will fall under works contact service and no service tax need to be paid on material used.

Nisha Yadav

Nisha Yadav (Querist)
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11 April 2017 Thank you sir for your reply.

But works contract is the composite/single contract for providing:-
a) transfer of property in goods and
b) provision of service

In our case there is no transfer of property in goods as post event we uninstall the stage and bring the material back in our warehouse for reuse.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 April 2017 Then it will not fall under works contract It will fall under renting of movable property.