12 March 2018
Machines were given on hire for metro work to the main contractor of Metro corporation. Work of Main contractor is exempted. What is the taxability in service tax for sub contractor who provided machinery on hire to main contractor?
Any specific circular / notification or Case Law for that if it is exempt?
12 March 2018
See notification 25/2012. SL No 29(h). (h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt
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