is there any service tax provision in electrical plumbing and carpentering work services? what is the rate? my client have paid rs 1870 for bill of 2000. what may be the reason?
CA AYUSH AGRAWAL
(Kolkata-Pune-Mumbai)
(26986 Points)
Replied 22 December 2012
This Amount to Work Contract:-
Any contract invloving the use of labour plus material on which VAT is leviable under any schedule of VAT Act on the material used in execution of works contract and such contract is other than as mentioned under 11(a) & 11(b) or is for maintenance, repair, completion and finishing services such as glazing, plastering, floor and wall tiling, installation of electrical fittings of an immovable property e.g. Interior decoration, electrical work of items other than movable ones
.Here 60% of 12.36 Service Tax is Payable.
If Service Receiver is Other Than Body Corporate Then Not Payable Under reverse Charge, Fully Payable by Service Provider Only.
If You Furnish Full Detail, Then I Can let you Know The Exact Calculation.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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