Whether Civil work contracts are covered in the services stated in Finance act. if yes, who has is ultimately laible for payment of service tax to the governement (in case service provider is not claiming service tax from the service reciever?)
whether ultimate responsibility will be on service reciever??
Regards
venkat
The liability of payment of service tax is generally on the service provider except as per s 68(2) where the service receiver will be liable and also for certain services specifically mentioned.
Civil contract will be taxable under the construction services based on what kind of contract is it - residential complex,commercial/industrial complex,works contract etc.,
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