exemption of works contract service provided by subcontractor to maincontractor , who's works contract service is exempted

[shrikanth shetty]

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' subcontracted 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 

AI Summary

Subcontractor exemption allowed when main contractor's works contract service is exempt; ensure written agreement as evidence.
Subcontractors providing works contract services to a contractor whose works contract services are exempt may claim the same exemption under clause 29(h); entitlement depends on the main contractor's exempt status and compliance with SEZ documentation such as Form A-2 and is supported by maintaining a written agreement to evidence the subcontracting arrangement.