Sony ( ) (48 Points)
05 December 2011dear all,
I want to know the exact difference between the works contract service & construction service? When the assessee only provides service of repairing of buildings, is he liable to registrered on wct or construction serv ice?
Please help. Urgently.
Rohan
(Consultant)
(91 Points)
Replied 05 December 2011
If the services if pure repair services of Building it shall get covered under Construction Services Clause (iii).
If your services involves, material on which you've paid VAT, then Works Contract Services.
In both of these you can opt for composition scheme.
IMP : There's a Service under the Head Management, Maintainence & Repair Services which department uses as the tool to charge service tax at full rate. Hence, beware categorizing for Repair Services.
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