Difference between Repair & Maintenance & works contract

[kutub sheikh]

Dear Sir

Pls explain the difference between works contract & Repair & Maintenance works with example & rate of S Tax

Thanks

AI Summary

Exploring Service Tax Differences: Works Contracts vs. Repair & Maintenance with Focus on Motor Rewinding & Overhauling A forum discussion addresses the difference between works contracts and repair and maintenance services, focusing on service tax implications. Works contracts involve goods and services for tasks like construction or repair, with service tax on 40% for original works and 70% for others. Repair and maintenance involve preserving an asset's condition without extending its life, with service tax implications based on the nature of the work. A user inquires about service tax for motor rewinding and overhauling, with responses clarifying reverse charge mechanisms and tax percentages applicable to different services.