https://www.taxtmi.com/caselaws?id=790206 Notification No. 25/2012-ST was held to extend to a subcontractor involved in services ultimately rendered for Government or local authority projects, because the exemption was not confined to the main contractor who directly contracted with the public body. The Tribunal followed earlier coordinate Bench decisions holding that the benefit applies where the same exempted work is performed through the contractual chain, and reiterated that such decisions bind subordinate authorities while they remain good law. On that basis, the subcontractor was found entitled to exemption relief and the order granting the benefit was sustained. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790206 Notification No. 25/2012-ST was held to extend to a subcontractor involved in services ultimately rendered for Government or local authority projects, because the exemption was not confined to the main contractor who directly contracted with the public body. The Tribunal followed earlier coordinate Bench decisions holding that the benefit applies where the same exempted work is performed through the contractual chain, and reiterated that such decisions bind subordinate authorities while they remain good law. On that basis, the subcontractor was found entitled to exemption relief and the order granting the benefit was sustained. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790206