Service tax applicable or not to a sub contractor

[dinesh sharma]

 is service tax applicable to a sub contractor engaged in business of repair & maintenance service ?

 

AI Summary

Subcontractors in Repair Services Liable for Service Tax; Main Contractors Can Claim Cenvat Credit Depending on Threshold Limit. A query was raised about the applicability of service tax to a subcontractor involved in repair and maintenance services. Two responses were provided. The first response confirmed that service tax is applicable to subcontractors, and the main contractor can claim cenvat credit for the service tax paid by the subcontractor. The second response agreed but noted that the applicability depends on whether the subcontractor exceeds the threshold limit for service tax.