02 November 2014
Whether a contract for maintenance of Plant Cooling system including providing of Gas on the part of contractor would amount to works contract and attract RCM Service Tax and TDS WCT?
03 November 2014
This is a normal Plant maintenance contract work involving some transfer of property i.e.gas etc.called AMC also.WCT tax/tds is applicable on the material value and when such work is executed for a corporate body RCM is also applicable.Otherwise,you are liable for ST at normal rates on the value of services rendered.....mjk