TaxTMI 
TaxTMI 
Services provided by sub-contractor to a main contractor
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervices provided by sub-contractor to a main contractor<br> Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 20-9-2015 Last Reply Date:- 25-1-2016 Service Tax<br>Got 6 Replies<br>Service Tax<br>Is the service provided by a sub-contractor to a main contractor liable to service tax, when the main contractor provides an exempted service? If yes, the main contractor can't claim ITC ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on the inputs as he is providing an exempted service. In this case, it is an ultimate cost to the main contractor. Please clarify what can be done on this. Reply By YAGAY AND SUN: The Reply: Dear THYAGARAJAN KALYANASUNDARAM, Please check the Negative list and Mega Exemption in this regard. Such scenarios are specifically mentioned. Regards, YAGAY and SUN (Management, Business & Indirect Tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Consultants) Reply By ganeshan kalyani: The Reply: Dear Thyagarajan ji, you can find negative list u/s 66D of the Finance Act, 1994 and Mega exemption under notification no.25/2012 as amended from time to time. regards, ganeshan Reply By CS RAHUL AGARWAL: The Reply: Sir, To my understanding, it is only in relation to WCT that service provided by sub-contractor to principal contractor is ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....empted. Clause 29 of 25/2012 read as: (h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt; So other services would be taxable unless otherwise contrary provided elsewhere, and in that case main contractor can even claim ITC. Others view soliciated. Reply By KASTURI SETHI: The Reply: 2015 (38) S.T.R. 583 (Tri.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - Del.) = 2015 (2) TMI 971 - CESTAT NEW DELHI IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI Shri Manmohan Singh, Member (T) R.B. CHY RUCHI RAM KHATTAR & SONS Versus COMMR. OF S.T., NEW DELHI Final Order No. A/54936/2014-ST(SM), dated 29-9-2014 in Appeal No. ST/56911/2013-ST(SM) Reply By Ganeshan Kalyani: The Reply: Kasturi hats off to your hard work in finding out the case which very much clar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ifies and answer the query very well. Thanks. Reply By Ganeshan Kalyani: The Reply: Sorry sir I have just posted in hurry by mentioning your name only. Please read as Kasturi Sir.<br> Discussion Forum - Knowledge Sharing ....