https://www.taxtmi.com/forum/issue?id=111570 Classification as Works Contract Service governs service tax consequences: mixed supplies of goods and labour typically amount to works contract, while pure services do not. Reverse charge applies only if the provider is a specified service provider; services by a private/public limited company are excluded from RCM under the relevant notification. CENVAT credit is available under the CENVAT Credit Rules, 2004, subject to conditions. Taxpayers must review the contract and the nature of the supply; abatement and service-portion notifications confer different benefits and must be applied distinctly. en-us Wed, 01 Mar 2017 16:22:40 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111570 Classification as Works Contract Service governs service tax consequences: mixed supplies of goods and labour typically amount to works contract, while pure services do not. Reverse charge applies only if the provider is a specified service provider; services by a private/public limited company are excluded from RCM under the relevant notification. CENVAT credit is available under the CENVAT Credit Rules, 2004, subject to conditions. Taxpayers must review the contract and the nature of the supply; abatement and service-portion notifications confer different benefits and must be applied distinctly. Discussion-Forum Service Tax Wed, 01 Mar 2017 16:22:40 +0530 https://www.taxtmi.com/forum/issue?id=111570