Registration - Jurisdiction

[puneet virmani]

'a' contractor-executing works contract at Delhi,Ludhiana,Gurgaon,Noida,Jaipur site & not having office at all places as site place-Having office in delhi ,billing to be done from delhi office only .Where to register. Secondly,contractor issues bill of workdone & deducting security amount,WCT(sales tax),TDS(income tax).to give service tax on payment recieved i.e is service tax payable on security amount,WCT(sales tax amount),TDS(incometax amount)as we think not to be paid.-suggest.

AI Summary

Contractor Must Register for Service Tax in Delhi; Liable for Tax on All Deductions Including Security and Revenue. A contractor working at multiple sites but having an office only in Delhi inquires about service tax registration and liabilities. The contractor issues bills from the Delhi office and deducts security, WCT, and TDS from payments. The question is whether service tax is payable on these deductions. The response clarifies that the contractor can register in Delhi since services are considered provided from the office location. Additionally, any amounts deducted by the contractee, whether for revenue deposits or security, are deemed received by the contractor, making them liable for service tax on those amounts.