https://www.taxtmi.com/caselaws?id=796981 Qualifying construction services supplied by a subcontractor through a main contractor for a Government reservoir dam and irrigation project are exempt from service tax where the underlying project falls within the applicable exemption. Taxable receipts must receive cum-tax valuation, and any liability falling on the service recipient under applicable reverse-charge provisions must be excluded from the provider's demand after verification. Exempt turnover must therefore be removed and the remaining liability, including penalty, recalculated proportionately. However, a challenge based on higher receipts reflected in profit and loss accounts and Form 26AS fails where no specific error in the discrepancy determination is identified. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796981 Qualifying construction services supplied by a subcontractor through a main contractor for a Government reservoir dam and irrigation project are exempt from service tax where the underlying project falls within the applicable exemption. Taxable receipts must receive cum-tax valuation, and any liability falling on the service recipient under applicable reverse-charge provisions must be excluded from the provider's demand after verification. Exempt turnover must therefore be removed and the remaining liability, including penalty, recalculated proportionately. However, a challenge based on higher receipts reflected in profit and loss accounts and Form 26AS fails where no specific error in the discrepancy determination is identified. Case-Laws Service Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796981