https://www.taxtmi.com/forum/issue?id=117391 Exemption turns on whether the subcontracted earthwork qualifies as Works Contract Service (notably involving supply of materials and transfer of property in goods) and on the exemption's wording-whether it covers construction generally or only services directly constituting construction of roads. Authorities and rulings cited treat earthwork, excavation and site formation as construction-related; if the subcontractor's activity meets works contract criteria and the exemption's scope, exemption may be available, though an alternative view denies relief where the subcontractor's contract is with the main contractor rather than the exempt principal. en-us Sat, 31 Jul 2021 13:49:20 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117391 Exemption turns on whether the subcontracted earthwork qualifies as Works Contract Service (notably involving supply of materials and transfer of property in goods) and on the exemption's wording-whether it covers construction generally or only services directly constituting construction of roads. Authorities and rulings cited treat earthwork, excavation and site formation as construction-related; if the subcontractor's activity meets works contract criteria and the exemption's scope, exemption may be available, though an alternative view denies relief where the subcontractor's contract is with the main contractor rather than the exempt principal. Discussion-Forum Service Tax Sat, 31 Jul 2021 13:49:20 +0530 https://www.taxtmi.com/forum/issue?id=117391