Respected Sir
Please help to clear my concept regarding the following matters related with service tax:
01. Bill raised where material and labour charges ( tds deducted on bill amt) are mentioned separately but i am not in a position to show my material purchase bill to the assessing officer. Will service tax be calculated on both amount or only labour amount?
02. Bill is raised only for material and even no such tds has been deducted on bill amount , can assessing officer even bring them under the preview of service tax?. In this case also i am not in position of producing purchase bill to the officer.
Waiting for your reply
Thanks Sir
Service Tax Applies Only to Labor Charges if Purchase Bills Not Provided; Material Considered a Sale, Not Taxable. An individual inquired about service tax implications on bills with separate material and labor charges, where they cannot provide purchase bills to the assessing officer. Respondents clarified that service tax applies only to labor charges, not material, unless the bill includes both. Without purchase bills, service tax is levied on labor only. In cases where the bill is solely for material, it is considered a sale, not a service, and thus not subject to service tax. To claim material exemption, the description on the invoice may suffice, but further substantiation might be required by authorities. (AI Summary)
TaxTMI 
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