https://www.taxtmi.com/forum/issue?id=4952 The building project constitutes a works contract and service tax applies to the service portion of the execution of the works contract rather than solely on subcontractors' labour invoices. The statutory mechanism allocates the service tax on the service portion between provider and receiver where the provider is an individual, HUF or partnership (including association of persons) in the taxable territory and the receiver is a business entity registered as a body corporate in the taxable territory; the constitution of the parties must be examined to apply the sharing rule and related turnover exclusions. en-us Sun, 18 Nov 2012 12:11:24 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4952 The building project constitutes a works contract and service tax applies to the service portion of the execution of the works contract rather than solely on subcontractors' labour invoices. The statutory mechanism allocates the service tax on the service portion between provider and receiver where the provider is an individual, HUF or partnership (including association of persons) in the taxable territory and the receiver is a business entity registered as a body corporate in the taxable territory; the constitution of the parties must be examined to apply the sharing rule and related turnover exclusions. Discussion-Forum Service Tax Sun, 18 Nov 2012 12:11:24 +0530 https://www.taxtmi.com/forum/issue?id=4952