In 2004, one ad film maker recd contract from another ad film maker. If ad maker raised a bill towards ad agency who sub contracted the work without service tax charged on the premise that sub-contractor is not liable to collect & pay service tax on sub-contracted work, whether it is correct?
If u hv any Circular/Notification in respect thereof, kindly give refernece.
as per the given facts, if the ultimate ad agency who is providing services raises an invoice directly to the receiver for services, then your opinion is correct.
The agency who is arranging the services may raises a separate invoice for arranging the services
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