Service Tax Issues : Engineering

This post relates to some issues regarding Engineering Services and decisions that were made under the Service Tax Act 1975. Under the New Service Tax Act 2018 in regards to Taxable service under Group G : Professional Services which also includes Engineering Services, the description is exactly the same as in the old Act.

1.     Here is a summary of decisions made/Ringkasan beberapa keputusan yang telah dibuat:

2.     Above : Diagram showing the type of Engineering services and Taxable persons or Exclusions
        Di atas: Gambarajah menunjukkan jenis perkhidmatan kejuruteraan dan Orang Kena Cukai dan
                     Pengecualian

3.     Site Supervision: Perkhidmatan ini dilakukan oleh pekerja Syarikat kejuruteraan di tapak pelanggan atau ada kala pelanggan mengupah pihak lain di tapak pelanggan tersebut

4.     Professional charges and  Expenses incurred (out of pocket expenses)

5.     Decision on Site Supervision Services

6.     Keputusan berkenaan kejuruteraan berkaitan 'Groundwater Exploration'

7.      Billing where multiple contractors are involved in a project coordinated by a Main Contractor, whether  billing and payment of Service tax by Main party can be done:Approval has to be made-

8.     Summary of Billing arrangement/Composite Billing: