https://www.taxtmi.com/caselaws?id=256971 The subcontractors engaged for building residential complexes for Delhi Police were found not liable to pay service tax as they were not directly contracted by the Government of India. The court distinguished between a Government Department and a Public Department, ruling that subcontractors working for a contractor engaged by the Government would not be subject to service tax. The judgment emphasized that construction for non-commercial purposes by the Government is not taxable, and subcontractors cannot be directed to pay service tax in such cases. The appeal was allowed in favor of the subcontractors, subject to legal provisions. en-us Mon, 29 Sep 2014 00:00:00 +0530 Tue, 01 Sep 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256971 The subcontractors engaged for building residential complexes for Delhi Police were found not liable to pay service tax as they were not directly contracted by the Government of India. The court distinguished between a Government Department and a Public Department, ruling that subcontractors working for a contractor engaged by the Government would not be subject to service tax. The judgment emphasized that construction for non-commercial purposes by the Government is not taxable, and subcontractors cannot be directed to pay service tax in such cases. The appeal was allowed in favor of the subcontractors, subject to legal provisions. Case-Laws Service Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256971