https://www.taxtmi.com/forum/issue?id=2028 Services that are properly characterised as provided "in respect of" a transport terminal are not taxable; subcontractor status does not by itself create or remove exemption. The key question is whether the specific works contract activities qualify as work for a transport terminal. Commercial status of the service recipient does not confer exemption unless the activity itself falls within the transport-terminal exclusion. Parties should verify activity classification and consider recipient liability rules and input tax credit consequences. en-us Thu, 01 Jul 2010 19:22:37 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2028 Services that are properly characterised as provided "in respect of" a transport terminal are not taxable; subcontractor status does not by itself create or remove exemption. The key question is whether the specific works contract activities qualify as work for a transport terminal. Commercial status of the service recipient does not confer exemption unless the activity itself falls within the transport-terminal exclusion. Parties should verify activity classification and consider recipient liability rules and input tax credit consequences. Discussion-Forum Service Tax Thu, 01 Jul 2010 19:22:37 +0530 https://www.taxtmi.com/forum/issue?id=2028