https://www.taxtmi.com/caselaws?id=390286 The exemption under Notification No. 25/2012-ST covered taxable services relating to construction and allied works of canals and irrigation projects for Government entities, and it did not exclude work executed through a sub-contractor. Because the services formed part of a Government-awarded irrigation project and the notification contained no bar against subcontracting, the benefit could not be denied merely on that ground. The service tax demand was therefore not sustainable on merits. en-us Fri, 01 Nov 2019 00:00:00 +0530 Sat, 28 Dec 2019 10:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390286 The exemption under Notification No. 25/2012-ST covered taxable services relating to construction and allied works of canals and irrigation projects for Government entities, and it did not exclude work executed through a sub-contractor. Because the services formed part of a Government-awarded irrigation project and the notification contained no bar against subcontracting, the benefit could not be denied merely on that ground. The service tax demand was therefore not sustainable on merits. Case-Laws Service Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390286