Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction work

Works Contract Service exemption may not automatically extend to subcontractors; independent classification determines service tax liability.

Services provided by subcontractors and other service providers to a main works contractor must be classified under their respective service descriptions and are chargeable accordingly; the main contractor's exemption for works contract services in specified infrastructure projects does not automatically extend to subcontractors unless the subcontractor's own activity is independently classifiable as Works Contract Service, in which case the subcontractor too may claim the exemption.