Sir,
At a Cement plant -packing division
1.for loading the cement bags they have given a order at Per/MT rate. -Varible.
2. Extra packer is working (extra packing Machine) is working separate amount will charged.-Semi fixed
3. For House Keeping fixed amount will be charged.-Fixed
4. For other mechnical maintenance of packer machine -another fixed amount is going to be charged.-Fixed
these are all in the same work order.
these are ll mentioned in the same order.
for the above works -man power is involved does this will come under the reverse charge Mechanism-man power.
Does all the four items will come under service tax purview or not.
Pl.explain
Regards,
Service Tax Applicability on Cement Plant Activities: Loading, Packing, Housekeeping, and Maintenance Under Reverse Charge Mechanism A query was raised regarding the applicability of service tax on various activities at a cement plant's packing division. The activities include loading cement bags at a variable rate, operating an extra packing machine at a semi-fixed rate, housekeeping at a fixed rate, and mechanical maintenance of the packing machine at a fixed rate. The question was whether these services fall under the reverse charge mechanism for manpower services and if they are subject to service tax. The response advised checking the Negative List but indicated that service tax would generally apply to such services. (AI Summary)
TaxTMI 
TaxTMI 
