https://www.taxtmi.com/forum/issue?id=118186 The Board's guidance states that the mega-exemption for construction services does not automatically extend to subcontractors whose services are inputs to a main contractor; the subcontractor's own activity must independently fall within the exemption. Subcontractors performing works contract services are exempt if the main contractor provides exempt works contract services. Procedural points include potential time-barred demands and the department's burden to prove liability. en-us Mon, 10 Oct 2022 21:03:16 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118186 The Board's guidance states that the mega-exemption for construction services does not automatically extend to subcontractors whose services are inputs to a main contractor; the subcontractor's own activity must independently fall within the exemption. Subcontractors performing works contract services are exempt if the main contractor provides exempt works contract services. Procedural points include potential time-barred demands and the department's burden to prove liability. Discussion-Forum Service Tax Mon, 10 Oct 2022 21:03:16 +0530 https://www.taxtmi.com/forum/issue?id=118186