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    <title>Sub contractor- exemption from service tax</title>
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    <description>Subcontracting does not exempt the subcontractor from service tax; tax is chargeable on both contractor and subcontractor for their respective taxable services. Reimbursement terms do not remove the subcontractor&#039;s tax obligation. If a contractor or subcontractor has opted for the composition scheme, they are not entitled to claim CENVAT credit, and where both opt for composition, neither may claim such credit.</description>
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      <title>Sub contractor- exemption from service tax</title>
      <link>https://www.taxtmi.com/forum/issue?id=822</link>
      <description>Subcontracting does not exempt the subcontractor from service tax; tax is chargeable on both contractor and subcontractor for their respective taxable services. Reimbursement terms do not remove the subcontractor&#039;s tax obligation. If a contractor or subcontractor has opted for the composition scheme, they are not entitled to claim CENVAT credit, and where both opt for composition, neither may claim such credit.</description>
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      <law>Service Tax</law>
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