30 December 2008
If A Ltd. gets contract from B Ltd. on sub contract basis whether A Ltd. is liable to pay service tax or B Ltd. is liabel to pay service tax on behalf of A Ltd. (Contract related to National Highway Roads)
28 May 2009
CBEC has clarified in the Master Circular that Sub Contractor are basically service provider. Both A Ltd. and B Ltd. are liable for service tax on the basis of value addition made by them.