Not. 4/2004 is applicable to sub-contractor

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kalpesh

job

45 Points Joined November 2008

Vide notification no. 4/2004 S T dated 31/3/2004, services provided to developer of SEZ or A unit of SEZ is exempted.

Now, if contractor who has received contract for civil construction of a unit of SEZ , sub-contrats whole or part of the contract received for civil construction.

Then, in this case is taxable service provided by sub-contractor is exempt from service tax?

If no, than is contractor can get CENVAT

Replies (1)

Rajesh Kumar

Advocate- Tax

7806 Points Joined December 2008

Sub contractor who is providing services to contractor is not exempted. However, the contractor can take credit and use it for payment of service tax.