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Service tax payment

Asif Khan (Taxation executive) (410 Points)

25 June 2014

Dear Frndzz,

One of our client is registered as a Construction WCT service provider in Service tax.and avails abatement of 60%. Apart from providing WCT service he sometimes provides pure construction labour service in which there is no material used. In pure labour he doesnt avail abatement and charges 12.36% service tax on whole amount.

Now the problem is arising during payment. In which code the pure labour service tax has to be paid as he is registred in WCT service tax only. Do he have to first amend service tax or he can pay both wct and pure labour in same code.

PLss Advise

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2 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 25 June 2014

In this regard you should to be amended your RC regarding provided by you various taxable services i.e. WCT & Man Power Supply. In this regard you make the category wise details and paid under accounting head otherwise department arise the object such services. If you required accounting code plz forward the same.

If you want to merge the all services without amended the RC then you show the all taxable value (incl. all head), and less the abatement/exemption amount. Finally arise the Net Taxable value which on paid the tax @ 12.36% will be come.

Hope you got this if not plz forward the same, but in this regard, my opinion that you should amend your RC.