I would like to know that Service tax is applicable in Labour COntracts where trasfer of property / goods is not there.
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Service tax applicable on pure labour contracts in railways.
Replies (1)
It will be applicable because of following reasons:-
a) The activity is covered by the definotion of Service as given in section 65B(44)
b) The activity is not prescribed in Negative List as per Section 66D and
c) The activity is not covered in the Mega Exemption Notification No.25/2012 dated 20.06.2012
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