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Service tax on works contract
Yes Service receiver is liable to pay service tax irrespective of service provider liability
He can avail the credit that he paid under reverse charge mechanism
Service tax is applicable on taxable services provided by SEZ units, except such services which are exempt by notification No. 4/2004-ST. The Ministry of Finance vide Circular No. 105/08/2008 dt 16.09.2008 has confirmed the same.
If erection services are works contract then 50% liability you have to discharge.
Yes they are liable for service tax.
I too got a doubt
Actually as per SEZ Act taxable services provided by SEZ are taxable in the hands of service receiver only
Please go through this below link
https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=7900
And one more doubt to me
As per reverse charge mechanism service receiver is also liable to pay service tax in some cases
If services related to reverse charge mechanism are provided inside India then serive receiver is liable to pay the full amount of service tax or to his portion only
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