25 November 2011
Sir I am confused that the liability of service tax is applicable if the main contractor paid the service tax.
for example
M/s xyz received a contract of construction of office building from GAIL India Ltd amounting Rs. 100 lacs & claiming service tax on 33% value of contract. M/s xyz collect service tax & paid the same. if M/s xyz sub contracting the same work to the M/s ABC than M/s ABC liable to pay service tax on same service.
CAclubindia
