Service tax exception

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PR.Santhosh (Querist)
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14 October 2011 Whether the sub-contractors/consultants involved in the work of construction in SEZ is excluded from the Service Tax liablity.

CA. C V SURYAM

CA. C V SURYAM (Expert)
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14 October 2011 Dear Mr.Santosh,

As per para no. 3 to the Notification dt. 3/2/2009, it was clearly mentioned that sb-contractors are also entitled for exemption from service tax provided all the documents shall bear the name of the developer/co-developer alongwith the contractor/sub-contractor.

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