https://www.taxtmi.com/caselaws?id=470818 Site-formation services performed by a sub-contractor, including excavation, preparation, drilling and blasting, do not qualify as construction of a dam under the relevant exemption where the services are rendered to an intervening contractor rather than directly for the Government. However, rejection of the alternative works-contract exemption requires fresh adjudication because authorities on deemed transfer of property in goods, VAT deductions, material consumption and the nature of the activity were not adequately considered. Extended limitation must also be reconsidered in light of the claimed bona fide belief, while threshold exemption and cum-tax valuation require consideration if any demand survives. en-us Tue, 11 Nov 2025 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470818 Site-formation services performed by a sub-contractor, including excavation, preparation, drilling and blasting, do not qualify as construction of a dam under the relevant exemption where the services are rendered to an intervening contractor rather than directly for the Government. However, rejection of the alternative works-contract exemption requires fresh adjudication because authorities on deemed transfer of property in goods, VAT deductions, material consumption and the nature of the activity were not adequately considered. Extended limitation must also be reconsidered in light of the claimed bona fide belief, while threshold exemption and cum-tax valuation require consideration if any demand survives. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470818