https://www.taxtmi.com/forum/issue?id=111917 Whether tax applies to a pure-labour bill for electrical works turns on recipient status and provider turnover: a company recipient may have a reverse charge obligation to discharge service tax if statutory conditions are met, whereas no such obligation arises if the recipient is not a company. If the individual supplier's turnover is below the registration threshold, the supplier bears no service-tax liability and the recipient cannot claim input tax credit where tax is not shown on the bill. en-us Wed, 17 May 2017 11:11:35 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111917 Whether tax applies to a pure-labour bill for electrical works turns on recipient status and provider turnover: a company recipient may have a reverse charge obligation to discharge service tax if statutory conditions are met, whereas no such obligation arises if the recipient is not a company. If the individual supplier's turnover is below the registration threshold, the supplier bears no service-tax liability and the recipient cannot claim input tax credit where tax is not shown on the bill. Discussion-Forum Service Tax Wed, 17 May 2017 11:11:35 +0530 https://www.taxtmi.com/forum/issue?id=111917