https://www.taxtmi.com/caselaws?id=791232 A sub-contractor engaged in construction of a water treatment plant was considered entitled to the same exemption benefit as the main contractor, because the Tribunal treated the dispute as identical to an earlier matter involving the same project and subcontract work. It noted that the benefit already extended in the sister concern's case had been followed in later decisions, and that a later jurisdictional order had also taken a similar view on works for Kerala Water Authority and Degremont Ltd. On that basis, the service tax demand, interest and related liability were held unsustainable. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791232 A sub-contractor engaged in construction of a water treatment plant was considered entitled to the same exemption benefit as the main contractor, because the Tribunal treated the dispute as identical to an earlier matter involving the same project and subcontract work. It noted that the benefit already extended in the sister concern's case had been followed in later decisions, and that a later jurisdictional order had also taken a similar view on works for Kerala Water Authority and Degremont Ltd. On that basis, the service tax demand, interest and related liability were held unsustainable. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791232