https://www.taxtmi.com/caselaws?id=797923 Pipeline-shifting work subcontracted for a national highway qualified for service tax exemption where the principal work order was issued in 2012 by a Government undertaking. The exemption for specified pipeline-related services supplied to Government applied to the principal contract, and the corresponding exemption for subcontractors applied because the main works contract was exempt. Treating the principal work order as having been issued in 2015 was factually incorrect. The service tax demand on the subcontracted pipeline work was therefore unsustainable. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797923 Pipeline-shifting work subcontracted for a national highway qualified for service tax exemption where the principal work order was issued in 2012 by a Government undertaking. The exemption for specified pipeline-related services supplied to Government applied to the principal contract, and the corresponding exemption for subcontractors applied because the main works contract was exempt. Treating the principal work order as having been issued in 2015 was factually incorrect. The service tax demand on the subcontracted pipeline work was therefore unsustainable. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797923