https://www.taxtmi.com/caselaws?id=794208 Exemption under Notification No. 25/2012-ST was available for road construction done as a sub-contractor for public road works, and immaterial defects in agreements did not defeat the exemption where the substance of the work was exempt. Construction of individual houses was also treated as exempt despite missing supporting documents such as addresses or title papers. Bank interest was held not to be consideration for any taxable service and was excluded from service tax. After excluding these receipts, the turnover remained within the threshold under Notification No. 33/2012-ST, so the exemption could not be denied on aggregate value grounds. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794208 Exemption under Notification No. 25/2012-ST was available for road construction done as a sub-contractor for public road works, and immaterial defects in agreements did not defeat the exemption where the substance of the work was exempt. Construction of individual houses was also treated as exempt despite missing supporting documents such as addresses or title papers. Bank interest was held not to be consideration for any taxable service and was excluded from service tax. After excluding these receipts, the turnover remained within the threshold under Notification No. 33/2012-ST, so the exemption could not be denied on aggregate value grounds. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794208