https://www.taxtmi.com/forum/issue?id=109860 The taxability of an input service is independent of the output service: supply of manpower subject to the reverse charge requires the service receiver to pay service tax even if the receiver's construction services to the railway are exempt; agency or input services used in providing a negative-list main service can remain taxable when consideration is received by the agent. en-us Thu, 11 Feb 2016 10:49:34 +0530 Thu, 23 Jan 2025 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109860 The taxability of an input service is independent of the output service: supply of manpower subject to the reverse charge requires the service receiver to pay service tax even if the receiver's construction services to the railway are exempt; agency or input services used in providing a negative-list main service can remain taxable when consideration is received by the agent. Discussion-Forum Service Tax Thu, 11 Feb 2016 10:49:34 +0530 https://www.taxtmi.com/forum/issue?id=109860