TaxTMI 
TaxTMI 
Does services provided by sub-contractors liable to tax?
Service by Sub Contractor
24 Aug 2012 
1 Reply 
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Service tax liability of sub-contractors affirmed, with exemption for specified works contract services under notification.
Sub contractors are generally required to charge service tax on services provided to the main contractor, except where the sub contractor supplies works contract services to another contractor and those services qualify for the notification based exemption for works contracts. (AI Summary)
Sub contractors are generally required to charge service tax on services provided to the main contractor, except where the sub contractor supplies works contract services to another contractor and those services qualify for the notification based exemption for works contracts. (AI Summary)
