https://www.taxtmi.com/forum/issue?id=105792 The subcontractor providing erection and installation services to an SEZ unit through a main contractor can claim service tax exemption because the exemption applies to services "received by" the SEZ unit, which covers services ultimately received even if provided via the main contractor; additionally, where the work falls under works contracts the subcontractor may claim exemption if the main contractor is exempt. en-us Thu, 13 Jun 2013 18:01:52 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105792 The subcontractor providing erection and installation services to an SEZ unit through a main contractor can claim service tax exemption because the exemption applies to services "received by" the SEZ unit, which covers services ultimately received even if provided via the main contractor; additionally, where the work falls under works contracts the subcontractor may claim exemption if the main contractor is exempt. Discussion-Forum Service Tax Thu, 13 Jun 2013 18:01:52 +0530 https://www.taxtmi.com/forum/issue?id=105792