Service tax reverse charge mechanism

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HARISH BHARDWAJ (Querist)
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18 June 2015 Dear Expert,
A Book Binder (as Individual) binds our official books & raises invoices in the name of company. My question is that if is it covered under Service Tax Reverse Charge Mechanism ?

Regards,

Harish Bhardwaj

Santosh Kalburgi

Santosh Kalburgi (Expert)
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18 June 2015 There are two ways of treating it depending on the type of agreement.
If the job is treated as works contract, i.e if the job involves both material and service component, then service tax is applicable under reverse charge mechanism.
If the job is treated as any other services except labour charges, then no service tax to be paid under RCM.
Regards,
Santosh G Kalburgi