Service tax liability issue urgent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 August 2011 Dear expert.,
one of my client is involved in execution of contract for Goverment department ( pwd/water board etc).
He already registered under service tax act.

i need following clarification :
1.Whether he come under service tax net.
2.Client is providing service to Govt organisation -- whether he is exempted and if he is exempted under which notification.
3.if he subcontract work to other contractor , whether subcontractor is liable for service tax.

4.if he take Government work from other Main contractor., whether is is liable for service tax.

5.while filing ST -3, what turnover he need to show., if he is exempted.

5.

U S Sharma

U S Sharma (Expert)
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31 August 2011 1. yes he is under service tax
2. providing service to govt organization is not exempted under service tax unless the service receipt claim it with any notification issued in favor of the govt department, specifying the nature of exempted services to be availed.
3. main contractor as well as sub contractor all are liable to service tax with input credit facility on sub contract.
4. the actual service provider is liable to pay service tax in all cases,
5. as the service is not exempted, normal ST-3 will be filed.
for exempted services there is spefic rule to be mentioned, and then amount should be put in "exempted"

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