https://www.taxtmi.com/caselaws?id=762777 Delhi HC allowed the writ petition challenging an advance ruling on service tax exemption. The court held that services provided by petitioner's subcontractors for optical fiber cable network installation were exempt from service tax under Entry 12A and Entry 29(h) of the Mega Exemption Notification dated 20 June 2012. Since the ultimate beneficiary was Defence Services, Government of India, and the work involved civil infrastructure for defense communication networks, both primary services and notional services to BSNL qualified for exemption. The advance ruling dated 23 March 2018 was quashed as unsustainable in law. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 20 May 2026 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762777 Delhi HC allowed the writ petition challenging an advance ruling on service tax exemption. The court held that services provided by petitioner's subcontractors for optical fiber cable network installation were exempt from service tax under Entry 12A and Entry 29(h) of the Mega Exemption Notification dated 20 June 2012. Since the ultimate beneficiary was Defence Services, Government of India, and the work involved civil infrastructure for defense communication networks, both primary services and notional services to BSNL qualified for exemption. The advance ruling dated 23 March 2018 was quashed as unsustainable in law. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762777