sir,
we contracted to errection of cell tower through one firm mean while the same was cancelled due to public problem such as radiation . then the firm claimed a bill for unfinished work (damages) in this case is covered for paymnet of service tax under reverse charge mechanism. my doubt is this is unfinished job, hence is it traeted as service recieved and due to pay any service tax , income tax, labour cess, w.contract tax..ect.
satya.
Service Tax Applicable on Unfinished Cell Tower Project Despite Cancellation Due to Public Radiation Concerns: Clarification Issued A query was raised about the applicability of the reverse charge mechanism for service tax on an unfinished project involving the erection of a cell tower, which was canceled due to public concerns about radiation. The firm involved claimed a bill for damages related to the incomplete work. The question was whether service tax, income tax, labor cess, or works contract tax should be paid on this unfinished job. The response clarified that service tax must be paid on the value of services received, even if the job is incomplete. (AI Summary)
TaxTMI 
TaxTMI 
