If labor charges metion separate invoice service tax will attract under RCM

[Asked by Guest]

Dear Sir,

If a service provider repair our machine also we purchase the material also.

But the service provider mentioned the purchase item then mention the labor charges in same invoice.

So in this above case service tax will attract under RCM or Not ?

Regards

Swapneswar Muduli

AI Summary

Service tax reverse charge may not apply where materials are separately invoiced and labour is treated as a specified service.
Where invoices separate material value (subject to goods tax) and labour charges, the labour component is treated as a specified service rather than a works contract; applicability of reverse charge depends on coverage under the relevant notification and the service receiver's status. Clear, separate invoicing for material and labour reduces the risk of the department treating the contract as bundled.