https://www.taxtmi.com/forum/issue?id=110306 Service tax treatment for erection or commissioning depends on whether materials are supplied: where materials are supplied with the service it is treated as Works Contract Service and eligible for the statutory abatement leaving a residual taxable portion; where the service is purely labour without material, it is treated as Erection, Commissioning or Installation Services and no abatement applies. Tax liability rests with the party supplying and supervising the manpower and materials, so a contractor who supplies and controls manpower bears the service tax liability and reverse charge is not attracted. en-us Thu, 05 May 2016 10:53:12 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110306 Service tax treatment for erection or commissioning depends on whether materials are supplied: where materials are supplied with the service it is treated as Works Contract Service and eligible for the statutory abatement leaving a residual taxable portion; where the service is purely labour without material, it is treated as Erection, Commissioning or Installation Services and no abatement applies. Tax liability rests with the party supplying and supervising the manpower and materials, so a contractor who supplies and controls manpower bears the service tax liability and reverse charge is not attracted. Discussion-Forum Service Tax Thu, 05 May 2016 10:53:12 +0530 https://www.taxtmi.com/forum/issue?id=110306