In accordance with the provisions of Section 3(2) of the Building and Other Construction Workers Welfare Cess Act, 1996….
Whether a Contractor is responsible to make the payment of Cess @ 1% though the construction activity is being carried out by a Contractor under the virtue of contract with a Private Sector Company / Undertaking for a giant Project?
Who is responsible (and at what proportion) to make the payment of Cess, in case the contractor has engaged a subcontractor?
For Clearing of Doubts:
If ‘A’ a Giant Project Player, has engaged ‘B’ a construction Contractor for100/- and ‘B’ engages ‘C’ as the subcontractor for construction cost amounting to20/- out of100/- (In this case remaining construction work worth80/- is to be carried out by ‘B’ himself).
Some urgent input/opinion is highly required.
Thanks in anticipation.