https://www.taxtmi.com/forum/issue?id=105932 Service tax applies differently across repairs, construction and installation activities: repair of plant and machinery is distinct, repairs to buildings fall within works contract treatment with a partial exemption reducing taxable value, and tax liability can be on the service recipient under a reverse-charge mechanism; inclusion of materials supplied by the recipient in the taxable value depends on whether the transaction is characterised as a works contract or as a pure service. en-us Sat, 27 Jul 2013 18:45:44 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105932 Service tax applies differently across repairs, construction and installation activities: repair of plant and machinery is distinct, repairs to buildings fall within works contract treatment with a partial exemption reducing taxable value, and tax liability can be on the service recipient under a reverse-charge mechanism; inclusion of materials supplied by the recipient in the taxable value depends on whether the transaction is characterised as a works contract or as a pure service. Discussion-Forum Service Tax Sat, 27 Jul 2013 18:45:44 +0530 https://www.taxtmi.com/forum/issue?id=105932