07 April 2009
Sir, One of my client is a subcontractor wherein he is providing folloiwng services to the contractor of a limited company- Unloading of the cargo at the railway station. Loading of the Same cargo into the trailor and transporting the cargo to the plant of the company. Unloading of the Cargo thereat. This client is not owner of any of the required instruments and arranges Crane, Trailor etc. from outside. Is this sub contractor liable for the Service Tax? If yes, under which service and for which portion of his receipts. Early reply is awaited. Thanks in advance.