TaxTMI 
TaxTMI 
circular 138/07/2011 of service tax
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....ircular 138/07/2011 of service tax<br> Query (Issue) Started By: - RAM AVTAR Dated:- 21-5-2011 Last Reply Date:- 30-5-2011 Service Tax<br>Got 1 Reply<br>Service Tax<br>We are executing work contract f....
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....or exempted service (Like Railway, exempted buildings, residential building etc. )From service tax. We have three options to execute the said contract: * Part of the work executed by associate cont....
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....ractor: There are two type of associate contractor - Associate contractor defined in our work order / agreement - Associate contractor not defined in our work order/ agreement. * Part / full con....
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....tract assigned to sub contactor not defined in our work order/ agreement * Full contract sub assigned to associate contractor Please clarify whether in above three circumstances, service tax is app....
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....licable on sub contractor / associate contractors. Further if subcontractor / associate contractor is liable for service tax, whether main contractor can claim cenvat credit. Reply By pradeep khatr....
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....i: The Reply: Dear Ram Avatar, As clarified in the above mentioned circular the services provided by the subcontractors / consultants and other service providers are classifiable as per Section 65 A....
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.... of the Finance Act, 1994 under respective sub clauses (105) of Section 65 of the Finance Act, 1944 and chargeable to service tax accordingly. Services provided by sub-contractors are in the nature o....
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....f input services. Best Regards, Pradeep Khatri<br> Discussion Forum - Knowledge Sharing ....