Service tax on works contracts

[Chetan Papnai]

Sir I want to know about service tax in work contract in R C M act . If service receiver is registered under society act who was responsible for pay tax & which percentage

AI Summary

Service Tax on Works Contracts: RCM Inapplicable for Society Act Entities; Service Provider Liable for Tax Payment. A query was raised regarding the applicability of service tax on works contracts under the Reverse Charge Mechanism (RCM) when the service receiver is registered under the Society Act. The response clarified that organizations registered under the Society Act are not considered business entities or corporate bodies. Therefore, RCM does not apply to works contract services in this context, and the service provider is responsible for paying the service tax according to the previous service tax laws.