https://www.taxtmi.com/forum/issue?id=4761 Erection and commissioning is not automatically a works contract; separate supply and erection contracts remain non negative taxable services, whereas a composite contract may be classified as a Works Contract Service if contractual tests are met. If classified as a works contract, Clause IA(v) of Notification 30/2012 ST creates a shared reverse charge liability only when its conditions (provider status as individual/HUF/partnership and recipient as corporate business entity in the taxable territory) are satisfied; otherwise the provider must pay the full service tax under Rule 2A. en-us Wed, 26 Sep 2012 16:19:50 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4761 Erection and commissioning is not automatically a works contract; separate supply and erection contracts remain non negative taxable services, whereas a composite contract may be classified as a Works Contract Service if contractual tests are met. If classified as a works contract, Clause IA(v) of Notification 30/2012 ST creates a shared reverse charge liability only when its conditions (provider status as individual/HUF/partnership and recipient as corporate business entity in the taxable territory) are satisfied; otherwise the provider must pay the full service tax under Rule 2A. Discussion-Forum Service Tax Wed, 26 Sep 2012 16:19:50 +0530 https://www.taxtmi.com/forum/issue?id=4761