Supply of pure services as a Sub-contractor to another ...

Sub-contractor's pure services to main contractor for Surat hospital project not exempt from tax; exemption non-transferable.

May 6, 2023

Case Laws GST AAR

Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The main contractor if exempt would not lead automatically to a sub-contractor providing service to the main contractor being exempt - AAR

View Source

← Previous Next →

Supply of pure services as a Sub-contractor to another ...

Sub-contractor's pure services to main contractor for Surat hospital project not exempt from tax; exemption non-transferable.

May 6, 2023

Case Laws GST AAR

You may also like:

Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government...

Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main...

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management...

The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...

Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered...

Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

Quick Updates: