Sir,

1)      The assessee (an individual) is engaged into the business as a subcontractor wherein the main contractor provides unloading and transportation services for the raw material to a manufacturing company (a corporate entity).

2)      The contractor charges service tax to the company.

3)      The contractor has assigned entire job of unloading and transportation to the sub contractor on the per tone rate basis.

4)      Sub contractor hires the crane, trailer and labour to unload and transport the goods to the company’s location. He pays to the crane and trailer operators who are levying service tax in the rent bills.

5)      What is the position of the sub contractor? Is he liable to register himself under the service tax act? If yes, under which head his services would be classified.

Thanks

M K Mundada