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TMI Blogexemption of works contract service provided by subcontractor to maincontractor , who's works contract service is exemptedX X X X Extracts X X X X X X X X Extracts X X X X ..... ours is a partnership firm . we are providing works contract service ( Original works ) to m/s 'A' a Body corporate in a specified SEZ . M/s 'A' got that works order from m/s 'B' which is a company developer of a SEZ. . As per form A-1 A-2 furnished by M/s B' to M/s 'A' , the works contract service provided by 'A' to 'B' in the SEZ is exempt from service tax . But m/s 'A' subcon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted the same work to us . we are issuing bill to m/s 'B' mentioning the work details executed at SEZ area aginst particular work order. please clarify me whether we can claim exemption from service tax on the works contract labour contract service provided at SEZ , to m/s 'B' on the strength of sl.no. 29 (h) of notification no 25/2012 ST dtd. 20/06/2012 - Reply By ROHAN THAKKAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Dear Sir, If M/s A is a body corporate and provides services in SEZ, then they are not required to pay service tax subject to compliance of Notification No. 12 / 2013-Service Tax. One of the condition is that Form A-2 should be received by M/s. A from SEZ unit or developer. Now if the said work has been subcontracted by Mr A to you, then you can also claim exemption thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of Clause 29(h) of Notification No 25/2012-ST. It reads as under: '29(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt;' The exemption is not subject to any qualification except that the said service should be exempt for main contractor. I Thus, exemption can be claimed under Sr No 29(h) of Ntf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/2012-ST . However, as as matter of evidence, kindly enter into agreement with main contractor so as to avoid dispute in future. Regards Rohan - exemption of works contract service provided by subcontractor to maincontractor , who's works contract service is exempted - Query Started By: - Dayananda P Dated:- 9-1-2014 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.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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