https://www.taxtmi.com/forum/issue?id=111683 Classification of repair work where the owner supplies materials to a contractor affects who bears service tax and whether cenvat credit applies. Opinions diverge: one sees a Works Contract Service triggering reverse charge on the owner and denial of cenvat credit under rule 2(l) of CCR; another treats it as contractor-provided construction or pure labour service with the contractor responsible to collect and pay tax subject to the exemption threshold. The factual question of control over labour and characterisation of material supply is decisive. en-us Thu, 23 Mar 2017 12:38:38 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111683 Classification of repair work where the owner supplies materials to a contractor affects who bears service tax and whether cenvat credit applies. Opinions diverge: one sees a Works Contract Service triggering reverse charge on the owner and denial of cenvat credit under rule 2(l) of CCR; another treats it as contractor-provided construction or pure labour service with the contractor responsible to collect and pay tax subject to the exemption threshold. The factual question of control over labour and characterisation of material supply is decisive. Discussion-Forum Service Tax Thu, 23 Mar 2017 12:38:38 +0530 https://www.taxtmi.com/forum/issue?id=111683