18 October 2013
ABC Ltd. provides service to government (Defence) and the same is exempt under notification 25/2012. For a job work (Repairs) exclusively meant for the government work, it hires XYZ Enterprise (Sole Proprietor registered under Service Tax). Invoice is prepared in the name of ABC Ltd. Should XYZ Enterprises charge Service Tax on the Job work? Please explain the concept. Thank u in Advance :)