https://www.taxtmi.com/circulars?id=11353 Services provided by subcontractors and other service providers to a main works contractor must be classified under their respective service descriptions and are chargeable accordingly; the main contractor's exemption for works contract services in specified infrastructure projects does not automatically extend to subcontractors unless the subcontractor's own activity is independently classifiable as Works Contract Service, in which case the subcontractor too may claim the exemption. en-us Fri, 21 Oct 2011 00:00:00 +0530 Sat, 05 May 2012 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11353 Services provided by subcontractors and other service providers to a main works contractor must be classified under their respective service descriptions and are chargeable accordingly; the main contractor's exemption for works contract services in specified infrastructure projects does not automatically extend to subcontractors unless the subcontractor's own activity is independently classifiable as Works Contract Service, in which case the subcontractor too may claim the exemption. Circulars Service Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11353