01 June 2013
'A' IS A GOVT. CONTRACTOR AND GET A CONTRACT FOR ROAD WORK FROM GOVT. CONTRACTOR 'A' HAS SUBLET THIS WHOLE WORK TO ANOTHER CONTRACTOR 'B'. NOW CONTRACTOR 'B' HAS HIRE SOME MACHINERY FOR THIS ROAD WORK. 'C' IS A OWNER OF SOME MACHINERY AND GIVE HIS MACHINERY TO CONTRACTOR 'B' ON HIRE (MONTHLY RENT BASIS).
IS 'C' IS LIABLE FOR SERVICE TAX ON HIRE CHARGES RECEIVED MORE THAN RS. 12 LACS FROM CONTRACTOR 'B'.
CAclubindia
