23 April 2012
Iam a tax consultant and wana to legal provision on my query, one of my clint doing work contract business in rajasthan. now he get a work order from awarder for providing, laying and compaction with selected earth behind reinforced earth structure [RES] and other related works in flyovers in the state of haryana. is my clint liable to register themselves in service tax act and is this type of service is taxble under this act. if yes then witch category of service. pleases help me. Regards Mukesh Khandelwal 9828242065 9414742055 01596 223396 mukesh_khandel@rediffmail.com
23 April 2012
The negative list as applicable from 01/04/2012, service tax on this category is very much applicable. The category is to be decided by Service Tax people; none of our concern w.e.f.01/04/2012. (Earlier it used to be under construction or BAS or MCS; at the choice of Service Tax Dept.)
23 April 2012
YOu category is classifiable under érrection or commisioning & installation service'. YOu are required to get registered with Service Tax Department.
For information. Negative list is not applicable w.e.f 01.04.2012, it will come into force only when Finance Bill gets assent of President.(most probably in May 2012)