service tax or vat or excise and which service

[PRAJAPATI JAGADISH]

SIR we are furniture manufacturer and work contractor for making furniture and in following cases what is applicable (i.e. service tax VAT Excise Duty) and situations are following
1. own material and make furniture thereafter sold to customer.
2. own material and entered into a contract for making furniture (movable) on their sites.
3. own material and entered into a contract for making fixtures (immovable) on their sites.
4.Material provided by other party and labour provided by us and furniture is movable.
5. Material provided by other party and labour provided by us and fixtures is immovable.

AI Summary

Clarification Sought on Service Tax, VAT, and Excise Duty for Furniture Manufacturing and Contracting Scenarios A furniture manufacturer and work contractor sought clarification on the applicability of service tax, VAT, and excise duty in various scenarios involving furniture and fixtures. The scenarios included using their own materials for making and selling furniture, entering contracts for movable and immovable furniture, and providing labor with materials supplied by others. Responses indicated VAT/CST applies when selling goods, while service tax and VAT under Works Contract Tax (WCT) apply in contractual scenarios. If only labor is provided, service tax under Works Contract Services is applicable. The discussion also touched on the applicability of VAT under different schemes and conditions.