https://www.taxtmi.com/forum/issue?id=120669 Department invoked the Reverse Charge Mechanism against a subcontractor after treating the main contractor as a body corporate and proposed service tax demand; the subcontractor contends services to Governmental Authorities are exempt under Notification No. 25/2012-ST entry 12A and that entry 29(h) exempts sub-contractor services where the main service is exempt, precluding reverse charge; Form 26AS cannot override statutory exemption; appeal steps include filing before Commissioner (Appeals), attaching contracts and proof of Governmental Authority status, citing CBEC circulars, and seeking pre-deposit relief. en-us Mon, 22 Dec 2025 16:06:50 +0530 Wed, 24 Dec 2025 07:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120669 Department invoked the Reverse Charge Mechanism against a subcontractor after treating the main contractor as a body corporate and proposed service tax demand; the subcontractor contends services to Governmental Authorities are exempt under Notification No. 25/2012-ST entry 12A and that entry 29(h) exempts sub-contractor services where the main service is exempt, precluding reverse charge; Form 26AS cannot override statutory exemption; appeal steps include filing before Commissioner (Appeals), attaching contracts and proof of Governmental Authority status, citing CBEC circulars, and seeking pre-deposit relief. Discussion-Forum Service Tax Mon, 22 Dec 2025 16:06:50 +0530 https://www.taxtmi.com/forum/issue?id=120669