03 April 2010
1. is there any circular/ notification that WCT is not applicable on Security services since my custmor is a govt org. and they are asking the same to submit
2. what is the tax rate of service tax in case of works contract
The rate of service tax is 10% for all services. In case of Works Contract Services, the rate is 4% under composition scheme. Primary Edn Cess @2% and Secondary & Higher Education Cess @ 1% is payable additionally.