Work contract service

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ATUL GAUR (Querist)
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28 November 2012 Dear Sir,
Can you please clarify for electrical repairs material is purchased & labour charges are paid to electrician, in this situation Service Tax will be applicable under WORK CONTRACT SERVICE as service receiver is registered with ST Deptt? Regards

Viral Vora

Viral Vora (Expert)
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28 November 2012 As per notification no. 30/2012 , it is evident that if service provider is an Individual / HUF / Prop firm / Partn firm and service receiver is Body corporate - then liability of service tax payment is on Body Corporate . But if the service receiver is other than body corporate then service tax payment is to be done by service provider even though service receiver is registered with ST dept. Besides if service provider is other than above, liability of service tax payment is on service provider