https://www.taxtmi.com/forum/issue?id=4820 Subcontractors performing works contract services may be exempt if the principal contract service is exempt; otherwise service tax applies. Under the partial reverse charge mechanism the service recipient must discharge tax where the individual provider is below threshold and materials are involved, and timing under Point of Taxation rules depends on payment within the prescribed period or else the invoice date. en-us Tue, 16 Oct 2012 00:58:57 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4820 Subcontractors performing works contract services may be exempt if the principal contract service is exempt; otherwise service tax applies. Under the partial reverse charge mechanism the service recipient must discharge tax where the individual provider is below threshold and materials are involved, and timing under Point of Taxation rules depends on payment within the prescribed period or else the invoice date. Discussion-Forum Service Tax Tue, 16 Oct 2012 00:58:57 +0530 https://www.taxtmi.com/forum/issue?id=4820