TaxTMI 
TaxTMI 
| Dear Expert, | ||||||||
| We are running a factory and have got repaired work of our building from service provider who is not | ||||||||
| registered where as we have registered with service tax deptt. His labour bill is for ₹ 75000/- only. | ||||||||
| We have supplied the repairing material free of cost. | ||||||||
| Now my query is whether we are being recipient of service are liable to pay service tax under reverse | ||||||||
| charge and if yes then on which amount. Please give your expert opinion along with notification no. | ||||||||
| REGARDS, | ||||||||
| WADHWA | ||||||||
WORKS CONTRACT SERVICE
13 Nov 2016 
3 Replies 
1490 Views Asked by
Reverse charge may apply to recipients where manpower supply is involved; applicability depends on supervision and free issue material treatment.
Applicability of reverse charge depends on service characterisation: pure construction/repair services are ordinarily taxed under forward charge, though there is litigation about free issue materials incorporated into work; if the arrangement is a manpower supply, the recipient may be liable under reverse charge, subject to examination of supervision and control facts. (AI Summary)
Applicability of reverse charge depends on service characterisation: pure construction/repair services are ordinarily taxed under forward charge, though there is litigation about free issue materials incorporated into work; if the arrangement is a manpower supply, the recipient may be liable under reverse charge, subject to examination of supervision and control facts. (AI Summary)