https://www.taxtmi.com/caselaws?id=786815 Works contract services claimed as connected with water supply and performed as a sub-contractor required verification of the contracts and supporting evidence before exemption eligibility could be decided, so the exemption issue was remanded for fresh consideration. The penalties could not be sustained in light of the unresolved substantive exemption claim and the need for further examination, so they were set aside. en-us Thu, 18 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 10:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786815 Works contract services claimed as connected with water supply and performed as a sub-contractor required verification of the contracts and supporting evidence before exemption eligibility could be decided, so the exemption issue was remanded for fresh consideration. The penalties could not be sustained in light of the unresolved substantive exemption claim and the need for further examination, so they were set aside. Case-Laws Service Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786815