Applicability of s.tax on fire related services- which head

S Gopal (audit) (44 Points)

10 August 2011  

On of My client is providing Fire related services - sale of Fire extinguisher's and maintaing after sales services for the same - like AMC. and also undertaking direct services from other customers.

Under which chapter he need to registered as per Service Tax.

1. Business Auxiliary Services or

2. Erection, Comminssioning or Installation service or

3. any other suitable head.

Please suggest at the earliest. Thanks in advance for all