prosanta bordoloi (AAO) 08 October 2012
Our company (PSU ) is doing some works like construction of road, club,school etc in the nearby locality under Corporate social responsbility Scheme (CSR Scheme) , these works are being done by engaging contractors .
Now, (1) who is the service provider in this case ?
(2) who is the service receiver ?( the benefit of the service goes to the people in the area)
(3) Are these activity falls in negative list and free from the liablity of service tax for both the service receiver and provider ?