https://www.taxtmi.com/caselaws?id=762698 Hiring of JCB machines and excavators used in connection with transport of construction material for road work could not sustain a service tax demand against the proprietary service provider where reverse charge placed liability on the recipient. The work executed as a sub-contractor for a government road construction and water supply project was also covered by Notification No. 25/2012-ST, because exemption for public road works and government water supply projects could not be denied merely due to subcontracting. The service tax demand on these counts was set aside, while only the uncontested manpower and security service demand remained upheld. en-us Mon, 02 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762698 Hiring of JCB machines and excavators used in connection with transport of construction material for road work could not sustain a service tax demand against the proprietary service provider where reverse charge placed liability on the recipient. The work executed as a sub-contractor for a government road construction and water supply project was also covered by Notification No. 25/2012-ST, because exemption for public road works and government water supply projects could not be denied merely due to subcontracting. The service tax demand on these counts was set aside, while only the uncontested manpower and security service demand remained upheld. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762698