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S.tax payable on input service if output service is exempted

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(Querist)
01 February 2013 A Construction Co. provides service by way of constructing dams and canals.Service tax is not payable on such output services since they are specifically exempted (Irrigation projects).Whether service tax is payable on Supply of Manpower Service under partial reverse charge mechanism if laborers are taken on contract even if output service is exempt?
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CA Vipin Jain

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CA Vipin Jain (Expert)
01 February 2013 In my opinion service tax need to be paid for manpower supply in reverse charge in this case. I think there is no exemption for this.


There is only one exemption in case of works contract that when a work contract is exempted then sub contract (by way of works contract) for that works contract is exempt and in such case no service tax need to be paid under reverse charge also.
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