TMI Blogcircular 138/07/2011 of service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... We are executing work contract for exempted service (Like Railway, exempted buildings, residential building etc. )From service tax. We have three options to execute the said contract: Part of the work executed by associate contractor: There are two type of associate contractor - Associate contractor defined in our work order / agreement - Associate contractor not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined in our work order/ agreement. Part / full contract assigned to sub contactor not defined in our work order/ agreement Full contract sub assigned to associate contractor Please clarify whether in above three circumstances, service tax is applicable on sub contractor / associate contractors. Further if subcontractor / associate contractor is liable for service tax, whether main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor can claim cenvat credit. - Reply By pradeep khatri - The Reply = Dear Ram Avatar, As clarified in the above mentioned circular the services provided by the subcontractors / consultants and other service providers are classifiable as per Section 65 A of the Finance Act, 1994 under respective sub clauses (105) of Section 65 of the Finance Act, 1944 and chargeable to service tax accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly. Services provided by sub-contractors are in the nature of input services. Best Regards, Pradeep Khatri - circular 138/07/2011 of service tax - Query Started By: - RAM AVTAR Dated:- 21-5-2011 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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