08 September 2012
Dear Sir, Service tax liability is on whom in case of Works Contract Services by body corporate to body corporate? What is the applicable % of service tax on WCT for private road WCT service?
08 September 2012
Services by way of constrcution, repairing renovation etc. in respect of Road in exempted from Service tax. For first part of your query, if any Work contract Service is chargeable to tax, it is the responsibilty of Service provider to discharge the liabilty if the provider of service is a body corporate.
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