https://www.taxtmi.com/article/detailed?id=6341 Classification of a composite contract as a works contract fixes service tax on its service portion despite deemed sale treatment for goods; statutory exemptions apply to certain works contract services provided to governmental entities, and a specific exemption covers subcontractors only if the main contract is a works contract, is itself exempt, and the subcontractor performs works contract (not mere labour). In back-to-back arrangements tribunals have held the main contractor may not qualify as a works contractor when it wholly subcontracts performance, affecting subcontractor exemption eligibility. en-us Thu, 16 Jul 2015 08:41:28 +0530 Thu, 16 Jul 2015 08:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6341 Classification of a composite contract as a works contract fixes service tax on its service portion despite deemed sale treatment for goods; statutory exemptions apply to certain works contract services provided to governmental entities, and a specific exemption covers subcontractors only if the main contract is a works contract, is itself exempt, and the subcontractor performs works contract (not mere labour). In back-to-back arrangements tribunals have held the main contractor may not qualify as a works contractor when it wholly subcontracts performance, affecting subcontractor exemption eligibility. Articles Service Tax Thu, 16 Jul 2015 08:41:28 +0530 https://www.taxtmi.com/article/detailed?id=6341