13 February 2013
sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt from service tax under mega exemption notification No. 25/2012-ST.
13 February 2013
sub contractor would be liable in normal course as long as his services exceed 10 lakhs. yes even if he claims abatement, the principal can avail the credit. You may like to see the impact under joint charge.
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