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of <h1>Subcontractors in Infrastructure Projects Must Independently Assess Service Tax Exemption Eligibility Under Works Contract Service.</h1> The circular addresses the levy of service tax on service providers involved in commercial construction and infrastructure projects such as roads, airports, and dams. It clarifies that while the main contractor may be exempt from service tax under the Works Contract Service (WCS) for certain infrastructure projects, this exemption does not automatically extend to subcontractors. Subcontractors must independently classify their services under the relevant sub-clauses of the Finance Act to determine taxability. However, if subcontractors' services are independently classifiable under WCS and relate to the specified infrastructure projects, they may also qualify for the exemption. The circular emphasizes the need for clear dissemination of this information.
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