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Service provided by sub contractor in sez

This query is : Resolved 

12 May 2012 My client is a civil contractor executing construction work for SEZ Developer, therefore has got exemption from Ser Tax.
Now, my client has sub contracted part of the job or hiring labour agencies to execute work.
Here sub contractors are exempted from charging Ser Tax or has to charge Ser Tax in his invoice and than refund can be claimed by the contractor. Can Contractor sub delegate the exemption , which he has received from his Principal, SEZ Developer?

14 May 2012 The sub contractor has to pay service tax as he is billing to Contractor and not to SEZ Developer .

There is no refund of Service tax but Contract can claim Credit of Service tax ,

15 May 2012 Thank you,




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