https://www.taxtmi.com/article/detailed?id=28 Subcontractors are not automatically exempt from service tax; exemption depends on administrative clarifications applicable only where the main contractor and subcontractor share the same classified service (notably consulting engineer and repair and maintenance services), and where the subcontractor can show the main contractor paid service tax inclusive of subcontracted charges. Section 37B instructions aim for uniformity but do not extend a clarification's principle to different service categories; classification must be determined by statutory rules and precedent. en-us Tue, 13 Jun 2006 00:00:00 +0530 Sat, 01 Jan 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=28 Subcontractors are not automatically exempt from service tax; exemption depends on administrative clarifications applicable only where the main contractor and subcontractor share the same classified service (notably consulting engineer and repair and maintenance services), and where the subcontractor can show the main contractor paid service tax inclusive of subcontracted charges. Section 37B instructions aim for uniformity but do not extend a clarification's principle to different service categories; classification must be determined by statutory rules and precedent. Articles Service Tax Tue, 13 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=28