A firm is carrying on construction of residential flats under Rajiv Awass Yojana and accordingly exempt from service tax. In case of a sub contractor ( a public limited company ) who is providing works contract service to such firm is also exempt for such service?
If yes, will it require to have any certificate from main contractor to prove its exemption claim before service tax authority?
pl explain.
Thanks.
| Originally posted by : NITESH SHAH | ||
 |
A firm is carrying on construction of residential flats under Rajiv Awass Yojana and accordingly exempt from service tax. In case of a sub contractor ( a public limited company ) who is providing works contract service to such firm is also exempt for such service? If yes, will it require to have any certificate from main contractor to prove its exemption claim before service tax authority? pl explain. Thanks. |
 |
Refer Point 29 (h) of Notification No. 25/2012 - Service Tax, 20th June, 2012 (Exemption of taxable services from the whole of the service tax leviable thereon under section 66B)
29. Services by the following persons in respective capacities –
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt;
https://www.servicetax.gov.in/notifications/notfns-2012/st25-2012.htm
CAclubindia
