https://www.taxtmi.com/caselaws?id=789232 A subcontractor providing works contract services for a Ministry of Defence project was held entitled to exemption under Notification No. 25/2012-S.T. because the main contractor's exempt government contract extended the same benefit to subcontracted services. The demand also failed on limitation because it was raised years later on Form 26AS data without independent enquiry, and no corroborative evidence showed suppression of facts or wilful misstatement with intent to evade tax. Service tax, interest and penalty were therefore set aside, with consequential relief granted. en-us Thu, 19 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789232 A subcontractor providing works contract services for a Ministry of Defence project was held entitled to exemption under Notification No. 25/2012-S.T. because the main contractor's exempt government contract extended the same benefit to subcontracted services. The demand also failed on limitation because it was raised years later on Form 26AS data without independent enquiry, and no corroborative evidence showed suppression of facts or wilful misstatement with intent to evade tax. Service tax, interest and penalty were therefore set aside, with consequential relief granted. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789232