A person is providing services of iron fencing, railings & metal joinery to another person who is engaged in construction services. The service provider is also supplying the goods to the other person & the transfer of property in goods involved is subjected to levy of VAT. The person concerned is working as a sub-contractor and provides above services to the main contractor who is further providing services to Metro.
Whether servicve tax is applicable to sub contractor if services provided by the main contractor is exempt from service tax.
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