Not. 4/2004 is applicable to sub-contractor
kalpesh (job) (45 Points)
07 February 2009kalpesh (job) (45 Points)
07 February 2009
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 08 February 2009
Sub contractor who is providing services to contractor is not exempted. However, the contractor can take credit and use it for payment of service tax.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India