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    <description>Subcontractor services on infrastructure projects are classifiable under general service categories and are chargeable to service tax even where the principal works contract service is exempt. The CBEC has clarified that provision of taxable services by subcontractors is not negated by their use in completing an exempt main contract, with resulting implications for contractors who may bear additional tax costs and face limitations on reimbursement or refund of tax paid to subcontractors.</description>
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