Service tax coverage on steel fabricators

[Atul Gupta]

Dear Friends,

My client is a steel fabricator. He has contracts with supply of material and without material. In case, his contract involves material as well as labour, it will fall under work contract services. But in case, the material is not involved, only labour part is involved i.e erection / installation services then in which category of service will he be covered? I am confused between the following services:

1. Erection, Instalation & Commissioning.

2. Repair & Maintenance Services

3. Business Auxilliary Services

Please share your views and suggestions.

Thanks & Regards

AI Summary

Debate on Correct Service Tax Category for Steel Fabricator: Erection, Installation & Commissioning vs. Business Auxiliary Services A discussion on a forum addresses the categorization of service tax for a steel fabricator's work. The query involves determining the correct service tax category for contracts involving only labor, such as erection and installation services. Three potential categories are considered: Erection, Installation & Commissioning; Repair & Maintenance Services; and Business Auxiliary Services. One participant suggests these services fall under Business Auxiliary Services if done on behalf of a client, but under Erection, Installation & Commissioning if provided independently. Another participant concurs, stating the activities align with Erection, Installation & Commissioning services.