carpentary work for cabin for Director in HO

[jagadesh kumar bhojanapalli Kumar]

Dear Sir,

 

We have engaged a local carpenter (individual person)  to make  a Office cabin in our Head office where carpenter is charging Rs.1,55,000/- towards charges including material cost.

Is it attract service tax or not , pl confirm 

regards,

b. jagadesh kumar

 

AI Summary

Service Tax on Carpentry Work: Recipient Liable Under Partial Reverse Charge Per Notification 30/2012-ST for WCT Services. A query was raised regarding the applicability of service tax on carpentry work for an office cabin at the head office, with the carpenter charging Rs. 1,55,000, including material costs. The response clarified that under notification 30/2012-ST, the service recipient is liable to pay the tax under the partial reverse charge mechanism applicable to Works Contract Tax (WCT) services.