https://www.taxtmi.com/circulars?id=8637 Classification of subcontractor services to a works contract provider must follow the statutory rule that a specifically described service takes precedence over a generic works contract description; subcontractor services such as architect, consulting engineer, construction of complex, design, erection and commissioning, management, maintenance or repair are classifiable under their respective descriptive heads and remain chargeable to service tax even when used as input services by an exempt works contract provider. en-us Fri, 06 May 2011 00:00:00 +0530 Mon, 08 Apr 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8637 Classification of subcontractor services to a works contract provider must follow the statutory rule that a specifically described service takes precedence over a generic works contract description; subcontractor services such as architect, consulting engineer, construction of complex, design, erection and commissioning, management, maintenance or repair are classifiable under their respective descriptive heads and remain chargeable to service tax even when used as input services by an exempt works contract provider. Circulars Service Tax Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8637