https://www.taxtmi.com/forum/issue?id=110272 Service tax on purchase of stones and sand depends on contract terms: where materials are purchased and delivery is provided with no separate delivery charge, transport costs inbuilt in the price form part of the purchase and do not attract reverse charge; separately invoiced transport or commission services remain taxable and may attract service tax under reverse charge. Composite contracts combining supply and transport may be treated as works contracts, with incidental transport absorbed into material cost and not separately taxable. en-us Fri, 29 Apr 2016 17:05:50 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110272 Service tax on purchase of stones and sand depends on contract terms: where materials are purchased and delivery is provided with no separate delivery charge, transport costs inbuilt in the price form part of the purchase and do not attract reverse charge; separately invoiced transport or commission services remain taxable and may attract service tax under reverse charge. Composite contracts combining supply and transport may be treated as works contracts, with incidental transport absorbed into material cost and not separately taxable. Discussion-Forum Service Tax Fri, 29 Apr 2016 17:05:50 +0530 https://www.taxtmi.com/forum/issue?id=110272