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Paresh Vasani

I have one doubt about the levy of service tax on sub-contract works towards constructing branch canal/dam works around 11 km.

Let's briefly narrate hereunder for the pattern of works :

Sardar Sarovar Narmada Nigam Limited (Government Undertaking company) allotted said works to "A" who is the main contractor amounting to Rs. 750.00 lakhs (which is exempt from service tax as such works are government works), and, some portion of said works extent to Rs. 500.00 lakhs had sub-contracted to "B" who is the sub-contractor from the main contractor with executed necessary work order, wherein the liability of service tax mentioned as aforesaid works are failing under negative list and exempted from the service tax as per notification No. 25/2012, dated. 20/06/2012 . 

Now, The service tax scrutiny is ongoing and the final SCN issued by the officer alleged as you are not entitled to take any exemption benefit with said notification for aforesaid works after considering our submission of all documentary evidence and explanation as well. The main core allegation by the officer is the service tax applicable in hands of "B" sub-contractor as he provided service to a private (personal) contractor, not directly to a government company, however, the Main Contractor 'A" is entitled to get exemption of such notification as he had provided service to direct government undertaking company for aforesaid works is not for public uses such like road, airport etc. 

During the personal hearing of the such matter, the officer strictly denied the above exemption and said that the said notification does not apply to the sub-contractor even though he works canal works. 

We will make plans to reply of SCN withstand that service tax liability is exempt for us as already mentioned in the work order which issued by the Main Contractor, so is it enough or any other points require in defense to prevent such liability?

Sir, kindly guide me in this regard, your positive and speedy approach would be highly appreciated. 


srkgroup

FOR PTRC REGISTRARTION , WE DON'T HAVE TIN FOR PROFILE ALREADY EXIST


mohdsamiullakhan
23 January 2023 at 13:07

Service tax for 2015-16

My client, has been served a notice to pay service tax for FY 2015-16, his nature of work is centering contractor. and he has done a contract work of Rs. 40 Lacs in the year. is he appicable for service tax and how much is he payable. pls advice me sir


Siva Raman

When I am running FVU for 26Q it is giving error and not generating fvu file for Q3 return.

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suresh s. tejwani

Mr. A provided constitutional services to local authority for the financial year 2016-17. Exemption given for service tax for constitutional services under which notification ?


suresh s. tejwani

Mr.A has contract with Nagarpalika. Work contract includes construction of angadwadi and roads.
Whether the service provided to the nagarpalika in respect of construction of angadwadi and roads liable for service tax for the financial year 2016-17 ? or any exemptions given in respect of services provided to the nagarpalika ?


suresh s. tejwani

Whether cenvat credit shall be avail 100% in case of abatement services and 50% rcm services?
or 50% of cenvat credit will be eligible?


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suresh s. tejwani

We had filed appeal for service tax demand. We had applied for the temporary registration number for service tax. The following options are available after login through temporary registration number
1. A1 Form
2. Non - assessee form

Which form to be submitted for the payment of service tax appeal fees ?


Vijay Nandaniya

Hi
anybody have a format for Reply to notice for Service tax PH