"ABC & Co" company has been awarded the contract by NHAI for contruction of road (100KM). "ABC & Co" has sub contract some part (30KM) of construction of road to "EFG & Co". "EFG & Co" has sub contract the Laying and compaction work to "XYZ" for there site.
"Laying and Compaction" means properly distributed the material within the specified loaction and pressing it for leveling the area with the help of trucks.
The material which is to be layed and compacted is owned by "EFG & Co".
King guide us whether service tax is applicable to "Laying and Compaction work"?
Whoes liability is it to pay it to the government "EFG & Co" (Patnership firm) or "XYZ" (Properioter firm) .
Gaurav
CAclubindia
