Service Tax under which Category ?

[paresh ayadi]

Sir,

We have given contract for removing garbage and other unused material to one party from our premises

In his invoice he has mentioned Tractor charges and labour charges on day and qty basis.

The service fall under which category...

AI Summary

Debate on Service Tax Category for Garbage Removal Contract: Tractor vs. Labor Charges and Potential Exemptions A discussion on a forum revolves around determining the appropriate service tax category for a contract involving garbage removal, with charges for tractors and labor specified. One participant suggests that tractor charges fall under 'supply of tangible goods service,' while labor charges relate to 'manpower supply service.' Another adds that labor is not supplied directly, thus the contractor is responsible for service tax under 'Other Than Negative List.' The discussion also considers whether the service might be categorized as 'cleaning service,' which impacts the applicable accounting codes and tax responsibilities. The possibility of a threshold exemption is also mentioned.