service tax on supply and fixing of precast RCC Louvers and Fins

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....ervice tax on supply and fixing of precast RCC Louvers and Fins<br> Query (Issue) Started By: - sunil mehta Dated:- 16-11-2011 Last Reply Date:- 1-12-2011 Service Tax<br>Got 1 Reply<br>Service Tax<br>A small service provider gets work order from a Ltd. Company for manufacture & supply and fixing of Precast RCC Louvers and Fins in the factory premises of the concern. 1)The service provider will ha....

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....ve to manufacture of above 2 products in service provider"s premises premises and then supply these products to Ltd Company as per terms in work order. 2)Then service provider will have to do all plastering / providing re-inforcement between louvers & fins/jointing etc. with his own labour and materials (cement etc) at the factory premises of the Company. The service provider will be paid separa....

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....te price for "manufacture & supply " and separate price for "fixing" of above 2 products.As per work order State Vat and service tax will be paid extra ,if apllicable. In above case two activities are involved viz.manufacture/supply " & "fixing" . NoteThe selliung price of above 2 products of the service provider is less than Rs.1.5 crores during the financial year.His non-excisabele turnover is....

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.... Rs.NIL. Query:-1)whether excise duty will be applicable ? 2)In my opinion service tax will be payable under "commercial or industrial construction services on "fixing" part. Since that "fixing" labour part involves use of cement/plaster of service provider whether he can take abatement @67% or he should charge service tax @10.3% on full portion of "fixing " charges? 3)What would be the situati....

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....on if the service provider manufactures "precast RCC Louvers and Fins " in the premises of that Company?Whether excise duty is applicable ? 4)Can i get Central Excise tariff code for "Precast RCC Louvers & Fins " Reply By Suresh Kumar Agareal: The Reply: Answers to your querries are as under:- Qerry No.1:- Since turn over of all excisable goods is less than 1.5 crores, no excisse duty is paybl....

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....e Qerry No.2:- In my openion fixing work does not fall within the mischief of "Industral & Commercial Construction Service" as such no sservice tax is payble. Qerry No.3:-Reply to tis querry is covered under reply to querry No.2 Qerry No.4:- Central Excise Tariff code is Chapter 68 of CETA 1985 S.K.Agarwal<br> Discussion Forum - Knowledge Sharing ....