https://www.taxtmi.com/caselaws?id=787659 A subordinate taxing authority must follow binding appellate findings on an identical exemption issue and cannot reopen the matter merely because the department disagrees. The document also states that works executed by a sub-contractor for CPWD were covered by Notification No. 25/2012-ST because the principal works related to exempt educational and endowment-related activities, and the same exemption entry extended to the sub-contractor's works contract services. On that basis, the assessment order was unsustainable and was set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787659 A subordinate taxing authority must follow binding appellate findings on an identical exemption issue and cannot reopen the matter merely because the department disagrees. The document also states that works executed by a sub-contractor for CPWD were covered by Notification No. 25/2012-ST because the principal works related to exempt educational and endowment-related activities, and the same exemption entry extended to the sub-contractor's works contract services. On that basis, the assessment order was unsustainable and was set aside. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787659