https://www.taxtmi.com/forum/issue?id=118004 Whether a sub-contractor is exempt under Sr. No. 29(h) when the main contractor's principal contract was entered before the exemption cutoff but the sub-contract was executed after depends on the textual scope of the Mega Exemption Notification and transitional relief. Sr. No. 29(h) does not expressly require the sub-contract to predate the cutoff, suggesting exemption may follow the main contractor, while a strict-construction approach and the limited temporal reach of the later Sr. No. 12A raise potential gaps for the interim period; Section 102 and procedural defects in notices are cited as additional defenses. en-us Wed, 22 Jun 2022 18:30:43 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118004 Whether a sub-contractor is exempt under Sr. No. 29(h) when the main contractor's principal contract was entered before the exemption cutoff but the sub-contract was executed after depends on the textual scope of the Mega Exemption Notification and transitional relief. Sr. No. 29(h) does not expressly require the sub-contract to predate the cutoff, suggesting exemption may follow the main contractor, while a strict-construction approach and the limited temporal reach of the later Sr. No. 12A raise potential gaps for the interim period; Section 102 and procedural defects in notices are cited as additional defenses. Discussion-Forum Service Tax Wed, 22 Jun 2022 18:30:43 +0530 https://www.taxtmi.com/forum/issue?id=118004