TaxTMI 
TaxTMI 
dear all
i require study material on erection and commissioning services
regards
Bal Kishan
erection and commissioning service
03 Dec 2015 
6 Replies 
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Erection and commissioning services classification determines service tax valuation and cenvat credit eligibility.
Registration depends on centralized billing/accounting: centralised registration if maintained, otherwise separate branch registration. Classification controls value and credit: abatement treats the service as works contract with material value included and no cenvat credit; segregated pure labour qualifies as erection/commissioning service taxed on labour receipts with cenvat credit available. Cenvat credit on inputs and services (including reverse charge) is permitted for taxed services, but common input services require proportionate reversal under the credit reversal rule, and non-excisable goods are treated as exempted goods for reversal computations. (AI Summary)
Registration depends on centralized billing/accounting: centralised registration if maintained, otherwise separate branch registration. Classification controls value and credit: abatement treats the service as works contract with material value included and no cenvat credit; segregated pure labour qualifies as erection/commissioning service taxed on labour receipts with cenvat credit available. Cenvat credit on inputs and services (including reverse charge) is permitted for taxed services, but common input services require proportionate reversal under the credit reversal rule, and non-excisable goods are treated as exempted goods for reversal computations. (AI Summary)