https://www.taxtmi.com/article/detailed?id=1597 Services such as consultancy, architectural, accounting and similar professional services provided to contractors on infrastructure projects are generally liable to service tax because the infrastructure exemption excludes such projects from the definition of works contract services; Revenue Circular No. 138/07/11-ST treats services to service providers as classifiable and taxable. Circular No. 147.16/2011-ST limits exemption only to subcontractor activities that are per se classifiable as works contract services, while other taxable services supplied to exempt infrastructure recipients remain taxable. en-us Tue, 14 Feb 2012 10:50:09 +0530 Tue, 14 Feb 2012 10:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1597 Services such as consultancy, architectural, accounting and similar professional services provided to contractors on infrastructure projects are generally liable to service tax because the infrastructure exemption excludes such projects from the definition of works contract services; Revenue Circular No. 138/07/11-ST treats services to service providers as classifiable and taxable. Circular No. 147.16/2011-ST limits exemption only to subcontractor activities that are per se classifiable as works contract services, while other taxable services supplied to exempt infrastructure recipients remain taxable. Articles Service Tax Tue, 14 Feb 2012 10:50:09 +0530 https://www.taxtmi.com/article/detailed?id=1597