https://www.taxtmi.com/forum/issue?id=110686 Applicability of service tax on replacement of tin sheets depends on classification as Works Contract Service (materials supplied by contractor) versus pure repair and maintenance. For works contract, a 70% service portion is subject to service tax and Reverse Charge Mechanism may apply where the provider is an individual/HUF/AOP/partnership and the recipient is a registered body corporate, producing shared liability; if recipient is not a body corporate, the contractor bears the tax. Pure labour repair places full liability on the contractor. Territorial location of provider can affect RCM. en-us Tue, 26 Jul 2016 11:18:53 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110686 Applicability of service tax on replacement of tin sheets depends on classification as Works Contract Service (materials supplied by contractor) versus pure repair and maintenance. For works contract, a 70% service portion is subject to service tax and Reverse Charge Mechanism may apply where the provider is an individual/HUF/AOP/partnership and the recipient is a registered body corporate, producing shared liability; if recipient is not a body corporate, the contractor bears the tax. Pure labour repair places full liability on the contractor. Territorial location of provider can affect RCM. Discussion-Forum Service Tax Tue, 26 Jul 2016 11:18:53 +0530 https://www.taxtmi.com/forum/issue?id=110686