https://www.taxtmi.com/caselaws?id=782556 The Tribunal held that the assessee, a sub-contractor providing works contract services to governmental undertakings for construction of huts and similar structures used for renting to tourists, was not entitled to exemption under Clauses 12 and 12A of N/N. 25/2012-ST. The works were predominantly commercial in nature and thus fell outside the scope of the exemption meant for non-commercial use. Applying strict interpretation of exemption notifications, the burden on the assessee to establish eligibility was not discharged. Relying on the Larger Bench decision in Melange Developers, the Tribunal further held that a sub-contractor is independently liable to service tax, irrespective of tax paid by the main contractor. The impugned order was affirmed and the appeal dismissed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782556 The Tribunal held that the assessee, a sub-contractor providing works contract services to governmental undertakings for construction of huts and similar structures used for renting to tourists, was not entitled to exemption under Clauses 12 and 12A of N/N. 25/2012-ST. The works were predominantly commercial in nature and thus fell outside the scope of the exemption meant for non-commercial use. Applying strict interpretation of exemption notifications, the burden on the assessee to establish eligibility was not discharged. Relying on the Larger Bench decision in Melange Developers, the Tribunal further held that a sub-contractor is independently liable to service tax, irrespective of tax paid by the main contractor. The impugned order was affirmed and the appeal dismissed. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782556