https://www.taxtmi.com/caselaws?id=796365 A demand dropped in original adjudication became final because Revenue's appeal did not challenge the classification of office-building works for Haryana State Warehousing Corporation as works contract service; it could not therefore be confirmed on appeal. Subcontracted works contract services for canal, dam and irrigation projects were exempt where the principal contractor's works were exempt and the services fell within the subcontractor exemption under Serial No. 29(h) of Notification No. 25/2012-ST. The demand could not be sustained by classifying those works as manpower supply services. The service-tax demand failed on both grounds, without deciding limitation. en-us Wed, 29 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796365 A demand dropped in original adjudication became final because Revenue's appeal did not challenge the classification of office-building works for Haryana State Warehousing Corporation as works contract service; it could not therefore be confirmed on appeal. Subcontracted works contract services for canal, dam and irrigation projects were exempt where the principal contractor's works were exempt and the services fell within the subcontractor exemption under Serial No. 29(h) of Notification No. 25/2012-ST. The demand could not be sustained by classifying those works as manpower supply services. The service-tax demand failed on both grounds, without deciding limitation. Case-Laws Service Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796365