https://www.taxtmi.com/forum/issue?id=111330 When a bill itemises material and labour but purchase invoices are unavailable, service tax applies only to the labour component at the full rate and is chargeable on amounts after TDS; pure labour is not necessarily works contract. Invoices showing only material without TDS are treated as sales not services. A supplier unable to segregate values may opt for abatement, and item descriptions on the invoice may suffice to establish materiality though officers may demand substantiation. en-us Fri, 06 Jan 2017 12:09:46 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111330 When a bill itemises material and labour but purchase invoices are unavailable, service tax applies only to the labour component at the full rate and is chargeable on amounts after TDS; pure labour is not necessarily works contract. Invoices showing only material without TDS are treated as sales not services. A supplier unable to segregate values may opt for abatement, and item descriptions on the invoice may suffice to establish materiality though officers may demand substantiation. Discussion-Forum Service Tax Fri, 06 Jan 2017 12:09:46 +0530 https://www.taxtmi.com/forum/issue?id=111330