Fabrication of railing structure

[Guest]

Hi,

we are fabricating railing structure for stair where main input rolled section are providing by our client and we are using our manpower. plz note  welding procesdure would be here and used consumable are in our scope.

i want to know what would the procesdure for billing  & in which servise?

 

[YAGAY andSUN]

Bill would be done according to the Point of Taxation Rules and taxable service would be Business Auxiliary Services.

[NANDKUMAR SAGWEKAR]

Firstly ,the place where you are fabricatiing the steel structure , if it is at the premises of service receiver and you are also affixing or installing the same then your category of service is " Errection Commissioning or Installation' services you have to charge the ST @ 10%+ED Cess 2 % + SHED Cess 1%.

If you are fabricating the structure at your works and then delivery of goods the is made then also ST liability is above , if you are having any other scenerio please feel free to talk with me

 

Thanks

 

CMA ANAND SHEMBEKAR

CELL 9421187122

 

 

[JAGADEESAN PURUSHOTHAMAN]

Kindly refer the reply of Anand shembekar. If the activity in own works amounts to manufacture No service tax is payable. For excise purposes if it could be classified as JOB WOK and relevant formalities are completed by the supplier of the material no Excise duty is payable

AI Summary

Service tax classification: fabrication plus on-site installation treated as erection/installation service attracting tax and cesses. Classification of service for fabrication of railing structures depends on location and nature of work: fabrication plus affixation/installation at the receiver's premises is Erection Commissioning or Installation services and attracts service tax; fabrication at the provider's works followed by delivery may be taxable unless the activity qualifies as manufacture. Point of Taxation Rules apply to billing. For excise, characterization as job work with supplier formalities can eliminate excise liability.