sub contract service provided to a main conractor of a unit located in SEZ.

[shrikanth shetty]

Ours is a partnership firm providing works contract service to a company  ' ABC Ltd. '  which is the main contractor of a unit  ' XYZ Ltd' located in the notified  special economic zone .  as per form A-1 submitted by the ' XYZ Ltd.'  , the ' ABC Ltd.' s  service to the  XYZ Ltd.  is exempted abinitio.   ABC Limited  sub contracts  the same work to us . My question is Whether we are exempted from service tax on the service provided to  main  contractor i.e. ABC Limited  in the SEZ .

AI Summary

Subcontractors in SEZ Projects May Get Service Tax Exemption if Listed in Form A-1 with Main Contractor A partnership firm providing works contract services to a main contractor, ABC Ltd., for a unit in a Special Economic Zone (SEZ) inquired about service tax exemption. The main contractor's services to XYZ Ltd., located in the SEZ, are exempt from service tax. The firm asked if they, as subcontractors, are also exempt. Responses indicated that the firm would be exempt from service tax if their name is included as a subcontractor in Form A-1, which identifies them as part of the SEZ project.