SIMPLE TAX INDIA

SERVICE TAX ON WORKS CONTRACT SUB CONTRACTOR IN CASE OF DAMS ROADS ETC.

Posted: 21 Oct 2011 09:56 PM PDT

SECTION 65(105)(ZZZZA) OF THE FINANCE ACT, 1994 - WORKS CONTRACT SERVICE - WHETHER THE EXEMPTION AVAILABLE TO THE WORKS CONTRACT SERVICE PROVIDERS IN RESPECT OF PROJECTS INVOLVING CONSTRUCTION OF ROADS, AIRPORTS, RAILWAYS, TRANSPORT TERMINALS, BRIDGES, TUNNELS, DAMS ETC., IS ALSO AVAILABLE TO THE SUB-CONTRACTORS WHO PROVIDE WORKS CONTRACT SERVICE TO THESE MAIN CONTRACTORS IN RELATION TO THOSE