https://www.taxtmi.com/forum/issue?id=1105 Maintenance, management and repair services under AMCs for air conditioning units are not works contract services and cannot be taxed under the composite works contract rate. Materials supplied in an AMC may be deducted under Notification 12/2003 subject to conditions, and VAT paid on the AMC can permit an exemption up to the VAT amount. en-us Sat, 18 Apr 2009 06:07:50 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1105 Maintenance, management and repair services under AMCs for air conditioning units are not works contract services and cannot be taxed under the composite works contract rate. Materials supplied in an AMC may be deducted under Notification 12/2003 subject to conditions, and VAT paid on the AMC can permit an exemption up to the VAT amount. Discussion-Forum Service Tax Sat, 18 Apr 2009 06:07:50 +0530 https://www.taxtmi.com/forum/issue?id=1105