14 June 2016
my client engage in real estate and developer and my client provide the material like cement and tmt to labour contractor (labour contractor itself proprietor) and other materials used his own material for civil work.
my question is :
is service tax applicable in case of job work , if yes the who raise the liability on what basis , or any liabliity arises in case of service receiver
14 June 2016
Yes service tax applicable on this civil job work. Labour contractor has to raise invoice including service tax on value of work done excluding material value. 50% of service tax payable under RCM if service receiver is a company.
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