Is it works contract ?

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As per the works contract definition trf of property in goods involve and such contract for  moveable and immoveable property .

Question: Reparing of vehicle ( service provider having not service tax reg. ) due to less than 10 lacs limit.

is compnay liable to pay service tax under revers charges under works contractr? service provider charged us labour as well as spareparts he used during repairring.

Question: We as a company give motors for repairring to service provider ( not having ser. tax reg.) he provide us repairng invoice. ( we made contract for 94000/- for repairring such motors ) for 94000/- .

can we say it is works contract service ?

Is company liable to pay service tax under reverse charges under works contrac ?

 

Replies (2)

If the service provider can break down the labour portion and supply portion. Then not reqd to be registered under works contract, it falls under repair services. Reverse charge will not apply. On the supply portion pay VAT, if applicable.

as the question given... it is works contact as both material and service are there in 94000


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