|
SL NO
|
Taxable portion of the
total value of contract
|
Effective rate of service
tax with 3% cess
|
Applicable
services
|
Service Tax to
be paid by contractor, which is a
company
|
Service Tax to
be paid by contractor, other than company
|
Service Tax to
be deposited by Assessee directly
|
|
(1)
|
Full
|
12.36%
|
For all type of Works
contract which is not covered under any of the following categories
|
12.36%
|
6.18%
|
1.Company contractor – NIL
2. Others- 6.18%
|
|
(2)
|
40%
|
4.944%
|
For all type of new
constructions, additions or alteration jobs of damaged or abandoned
structures, erection commissioning or installation of plant, machinery or
equipment or structure where service provider is not availing CENVAT credit
on inputs
|
4.944%
|
2.472%
|
1.Company contractor – NIL
2. Others- 2.472%
|
|
(3)
|
70%
|
8.652%
|
Maintenance of
machinery, equipment or appliances, software, Repair and maintenance of
immovable property, where service provider is not availing CENVAT credit on
inputs
|
8.652%
|
4.326%
|
1.Company contractor – NIL
2. Others- 4.326%
|
|
(4)
|
Full
|
12.36%
|
Renting of motor
vehicle where the contractor is availing CENVAT credit on inputs, input
services and capital goods and not availing any abatement.
|
12.36%
|
6.18%
|
1.Company contractor – NIL
2. Others- 6.18%
|
|
(5)
|
40%
|
4.944%
|
Renting of motor
vehicle where the contractor is not availing CENVAT credit on inputs, input
services and capital goods.
|
4.944%
|
NIL
|
1.Company contractor – NIL
2. Others- 4.944%
|
|
(6)
|
25%
|
3.09%
|
For GTA service.
CENVAT credit is not availed by the service provider on the input, capital
goods and input services
|
NIL
|
NIL
|
3.09%
|
|
(7)
|
Full
|
12.36%
|
Equipment,
appliances, car etc given on operating lease
|
12.36%
|
12.36%
|
1.Company contractor – NIL
2. Others- NIL
|
|
(8)
|
Full
|
12.36%
|
Manpower Supply
Services & private security services
|
12.36%
|
3.09%
|
1.Company contractor – NIL
2. Others- 9.27%
|
|
(9)
|
60%
|
7.416%
|
Canteen
contract( outdoor catering)
|
7.416%
|
7.416%
|
NIL
|
|
(10)
|
Full
|
12.36%
|
CISF Service
|
NIL
|
12.36%
|
|
|
(11)
|
Full
|
12.36%
|
Payment to
advocate or a firm of advocate or arbitrator
|
NIL
|
12.36%
|
|
|
(12)
|
Full
|
12.36%
|
Import of any
service from outside India
|
NIL
|
12.36%
|
|
Wednesday, 8 October 2014
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