RCM Service Tax liability ??

[abbas mukhi]

Dear Experts,

We are Body Corporate and receiving following services from non body corporates.

1.Supplying and Spreading of DDT Powders and Burnt Oil in various locations inside our premises and nearby areas.

2.Development and Maintainance of Plantation including supply and watering of trees.

3.Transportation and supply of loose water in Tanker to various location in our premises.

4.Civil work at sewage treatment plant.

Under what category above services will fall and our service tax liability as a service receiver.

Thanks...

AI Summary

Service Tax Clarification: Pest Control, Plantation Maintenance, and Civil Work Tax Liabilities Explained for Body Corporates. A body corporate inquired about their service tax liability for services received from non-body corporates, including pest control, plantation maintenance, water supply, and civil work at a sewage treatment plant. An expert clarified that the service provider should charge service tax for pest control and plantation maintenance if the provider supervises the work. For transportation, the service provider is responsible for the tax. Civil work is considered a works contract service, subject to the reverse charge mechanism, with both the service provider and receiver sharing the tax liability equally. A typographical error in the initial response was corrected.