03 December 2012
Dear seniors Please suggest whether following will be covered under reverse charge on works contract & rate thereof: AMC for Muster pay roll AMC for EPABX/Key Telephone system AMC for online UPS system
03 December 2012
Mr. Dilip Kumar., does this come under works contract for the applicability of service tax., I guess, the maintenence contracts doesnot come under works contract., so reverse charge mechanism will not apply., as reverse charge applies to works contract only.
03 December 2012
Just now i refered the definition of works contract., which defines that , there should be a transfer of immovable property., by going through that., the above said definitions will not be covered under works contract., so the service provider has to collect the entire tax from the provider
CAclubindia
