https://www.taxtmi.com/forum/issue?id=110408 Classification depends on material supply: supply with material constitutes Works Contract Service, while pure labour is Construction Service; pure labour services are not subject to reverse charge and liability rests with the service provider. Reverse charge applies only if the service receiver is a business. Specified CSR activities are prima facie works contracts and certain entries are exempt. For valuation, service portion is 40% for original works and 70% for repair/maintenance under the Service Tax (Determination of Value) Rules, 2006. en-us Thu, 26 May 2016 15:52:57 +0530 Thu, 23 Jan 2025 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110408 Classification depends on material supply: supply with material constitutes Works Contract Service, while pure labour is Construction Service; pure labour services are not subject to reverse charge and liability rests with the service provider. Reverse charge applies only if the service receiver is a business. Specified CSR activities are prima facie works contracts and certain entries are exempt. For valuation, service portion is 40% for original works and 70% for repair/maintenance under the Service Tax (Determination of Value) Rules, 2006. Discussion-Forum Service Tax Thu, 26 May 2016 15:52:57 +0530 https://www.taxtmi.com/forum/issue?id=110408