Is subcontractor doing services to government liable

Queries 336 views 1 replies

HAI SIR,

MY CLIENT DOING SUB-CONTRACTS TO A MAIN COMPANY WHICH GOT CONTRACT FROM GOVERNMENT RELATING TO DAM AND CANAL WORKS.  WHETHER MY CLIENT BEING A SUB CONTRACTOR LIABLE TO PAY SERVICE TAX OR HE CAN ALSO BE COVERED UNDER NEGATIVE LIST OF SERVICES(12(d)), BEING ULTIMATE SERVICE TO GOVERNMENT?

SAME CLIENT IS ALSO DOING SERVICE AS A SUB-CONTRACTOR TO A COMPANY,WHICH GOT THE WORK FROM RAILWAYS. IN THIS SITUATION ALSO, CAN MY CLIENT CLAIM THE SERVICES EXEMPT(14(a)) BEING LISTED IN NEGATIVE LIST OF SERVICES?

PLS ADVISE?

Replies (1)

Kindly refer: 1. https://www.cbec.gov.in/resources/htdocs-servicetax/st-circulars/st-circulars-2016/st-circ-192-2016.pdf

2. https://www.udyogsoftware.com/wp-content/uploads/2016/07/Whitepaper-%E2%80%93-June-2016-Service-of-Sub-Contractor-Taxable.pdf


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