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 ..... circular 138/07/2011 of service tax X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractor: There are two type of associate contractor - Associate contractor defined in our work order / agreement - Associate contractor not defined in our work order/ agreement. * Part / full co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable on sub contractor / associate contractors. Further if subcontractor / associate contractor is liable for service tax, whether main contractor can claim cenvat credit. Reply By pradeep khat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Finance Act, 1994 under respective sub clauses (105) of Section 65 of the Finance Act, 1944 and chargeable to service tax accordingly. Services provided by sub-contractors are in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input services.
Best Regards,
Pradeep Khatri X X X X Extracts X X X X X X X X Extracts X X X X
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