https://www.taxtmi.com/forum/issue?id=429 Tunnel construction is exempt under the construction services exemption, so fees for tunnel works are not subject to service tax. However, imported supply of manpower to perform the work is a separate issue: manpower supplied by a foreign provider can be treated as an imported service potentially subject to service tax, because the exempt status of the principal construction service does not automatically exempt ancillary or input services; whether such supply is taxed on gross receipts or net service charges is contested. en-us Mon, 23 Apr 2007 16:58:00 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=429 Tunnel construction is exempt under the construction services exemption, so fees for tunnel works are not subject to service tax. However, imported supply of manpower to perform the work is a separate issue: manpower supplied by a foreign provider can be treated as an imported service potentially subject to service tax, because the exempt status of the principal construction service does not automatically exempt ancillary or input services; whether such supply is taxed on gross receipts or net service charges is contested. Discussion-Forum Service Tax Mon, 23 Apr 2007 16:58:00 +0530 https://www.taxtmi.com/forum/issue?id=429