Service tax - packing plant maintenance

[RAJ KUMAR RAJKUMAR]

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,

AI Summary

Service tax: packing, housekeeping and mechanical maintenance services at plant attract service tax despite mixed billing and manpower involvement.
A cement plant packing division supplied mixed services-per MT loading, separately charged extra packing machine, fixed charge housekeeping, and fixed charge mechanical maintenance-under one work order involving manpower. The respondent advised that, notwithstanding consultation of the negative list, these services are liable to service tax and that reverse charge applicability should be examined against the negative list and relevant manpower/service tax rules.