TaxTMI 
TaxTMI 
is service tax applicable to a sub contractor engaged in business of repair & maintenance service ?
Service tax applicable or not to a sub contractor
14 Feb 2011 
2 Replies 
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Service tax applies to subcontracted repair and maintenance services; principal contractor may claim cenvat credit for tax paid.
Service tax applies to a subcontractor providing repair and maintenance services, subject to the applicable threshold limit; the principal contractor may claim cenvat credit for service tax paid by the subcontractor, treating it as creditable input service against the contractor's service tax liability. (AI Summary)
Service tax applies to a subcontractor providing repair and maintenance services, subject to the applicable threshold limit; the principal contractor may claim cenvat credit for service tax paid by the subcontractor, treating it as creditable input service against the contractor's service tax liability. (AI Summary)